About the Next-Generation Cost Information System -A Possibility of Implementation of OOCM Based on PSLX-
Yukihiko OKADA, Miho USHIRO, and Yuki SAKAMOTO
University of Tsukuba, 1-1-1 Tennodai, Tsukuba-shi, Ibaraki
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.
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