| 摘要 |
The three values of the activity amount, the unit cost, and the total amount can be efficiently calculated with high versatility while having additional features. A cost calculation device (10) executes a cost calculation using a principle of a structure matrix including an upper side portion, a left side portion, and a central portion and includes a production information storage unit (F2) for storing production information in which a production item, a production activity amount, and a production unit cost are associated, an investment information storage unit (F3) for storing investment information in which an investment item, an investment activity amount, and an investment unit cost are associated, and a ratio information storage unit (F4) for storing ratio information representing a ratio of the investment activity amount invested in the production activity amount to the production activity amount. The cost calculation device (10) is configured to have a predetermined link relation (for example, a link relation of a horizontal sum of vertical products and a link relation of a vertical sum of horizontal products) and generate a structure matrix in which production information is arranged in an upper side portion, investment information is arranged in a left side portion, and ratio information is arranged in a central portion, to generate a domain using the structure matrix, and to output the generated domain. |
