| 摘要 |
<p><P>PROBLEM TO BE SOLVED: To provide a cost profit management system capable of evaluating production activities in terms of money. <P>SOLUTION: The cost profit management system which calculates and manages the cost of producing a product has a master information storage part in which information on the personnel costs per unit time required to produce the product in each activity unit, information on facility costs per unit time used to produce the product in each activity unit, and information on the unit cost of materials needed to produce the product in each activity time are stored as mater information; and a computing part which reads the personnel cost information, the facility cost information and the material unit cost information stored in the master information storage part and computes the cost required to produce the product in every activity unit according to the time from the start to the end of each activity unit. <P>COPYRIGHT: (C)2004,JPO&NCIPI</p> |
