抄録
The purpose of this paper is to propose an idea of the next-generation cost information system.
With the arrival of the cloud computing age, the corporate management is now facing changes.
In such situation, it is assumed that we have a large-scale virtual database and must choose the relating
data for effective decision making. For that, we suggest a conceptual model of OOCM based on
PSLX (Figs. 4 and 5). OOCM based on PSLX, as a next-generation cost information system, enables
data curation, collection and aggregation related to costs and we can use cost information flexibly
through repetitive dialogue.
