| 摘要 |
<p>PROBLEM TO BE SOLVED: To provide a cost allocation device for subdividing costs more sophisticatedly than the departments' cost a company or the like and for allocating them. SOLUTION: The cost allocation device is provided with an activity cost calculation part 40 for calculating activity costs allocated to respective activities from organization costs allocated to respective organizations and a cost object cost calculation part 50 for calculating cost object costs allocated to respective cost objects from the activity costs. Thus, activity costs and cost object costs subdivided from the organization costs are calculated. Also, since the organization costs are divided into the ones (department common costs, department allocation costs and department specific costs) for which the activities are not clear, the ones (activity individual costs) for which the cost object are not clear though the activities are clear, and the ones (cost object individual costs) for which the activities are clear and the cost objects are clear and are supplied to the activity cost calculation part 40, the activity costs and the cost object costs are accurately calculated.</p> |
