| 摘要 |
<p>Disclosed is a cost price calculation device capable of calculating an activity amount, a unit cost price, and a total amount while maintaining concomitance efficiently and with high versatility. The cost price calculation device (10) calculates cost price using principles of a structural matrix comprising an upper part portion, a left part portion, and a center part portion. The cost price calculation device (10) is provided with a production information storage unit (F2) for storing production information in which produced items, production activity amounts, and production unit prices have been associated; an investment information storage unit (F3) for storing investment information in which invested items, invested activity amounts, and investment unit prices have been associated; and a ratio information storage unit (F4) for storing ratio information indicating, with respect to the production activity amount, the ratio of the invested activity amount that has been invested for the production activity amount. A predetermined linkage relationship (for example, a linkage relationship of vertical product and horizontal sum together with horizontal product and vertical sum) is provided; wherein a structural matrix is generated in which the production information is disposed in the upper part portion, the investment information is disposed in the left part portion, and the ratio information is disposed in the center part portion, a domain is generated using the structural matrix, and the generated domain is output.</p> |
