| 摘要 |
<p><P>PROBLEM TO BE SOLVED: To provide a system to calculate a standard direct labor cost based on a standard direct working hours in a standard cost calculation system. <P>SOLUTION: The standard direct working hours are composed of three elements based on a concept of a space element, a unit element and a time element as termed a split rule. The composed data are accumulated in a memory of a computer as data by an input device. For calculation of the standard direct working hours, space data are first selected with an input device of a display unit in a drawing. Standard unit data corresponding to the selected space data becomes selectable and a unit data is selected. Working data corresponding to each part are selected in the same manner. A fixed rate is given to the space data and the standard unit data while a time constant corresponding to the unit is given to the work data. The standard direct working hours are obtained by multiplication of the values of the three kinds of data. <P>COPYRIGHT: (C)2004,JPO</p> |
