| 摘要 |
A cost calculation device 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 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 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 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 is configured to have a predetermined link relation and generate a structure matrix with production in an upper side portion, investment information in a left side portion, and ratio information in a central portion.
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