Interface and conversions

Hi All,

I have a requirment to make interface and conversions.

Means ...

The Cost Point project requires the conversion of customer master data from R/3. The program that will run this conversion shall be kept in place as an interface for new and changed records to support IOC.

I have some doubts in that..

1) what is the cost point.

2) what is IOC.

Please give some clues.

Thanks in Advance.

Subu.