| 摘要 |
<P>PROBLEM TO BE SOLVED: To provide an individual unit cost calculation system for calculating an individual unit cost under the consideration of management side circumstances. <P>SOLUTION: In this individual unit cost calculation system 1, a control unit 30 is made to function as a means which determines man-hours calculated by adding the actual man-hours and paid man-hours of each operator as the individual man-hours of the operator, and when the individual man-hours are not sufficient for predetermined specific man-hours, determines man-hours calculated by adding complementary man-hours so that the individual man-hours can reach the specific man-hours as individual man-hours, and calculates an individual expense unit cost and a common expense unit cost on the basis of the individual man-hours, and calculates a corrected expense unit cost common to each operator on the basis of the total value of corrected expenses being expenses corresponding to corrected man-hours calculated by subtracting the actual man-hours from the individual man-hours of each operator and the total value of the actual man-hours of each employee, and calculates the value calculated by adding the individual expense unit cost, the common expense unit cost and the corrected expense unit cost as the individual unit cost of each employee. <P>COPYRIGHT: (C)2008,JPO&INPIT |
