| 摘要 |
<p>PROBLEM TO BE SOLVED: To provide an analyzing system for variation in cost of product, which accurately carries out the cost calculation of a product being produced by a hybrid production line, minutely and accurately shows factors of the cost variation, and can supply information capable of being reflected effectively for controlling the cost. SOLUTION: On the basis of information, being integrally managed by an integrating database 12, the target cost of the product is calculated using a target cost calculating section 32 and stored in the integrating database 12. The real cost of the product is also extracted, using a real cost extracting section 34 and stored in the integrating database 12. An analyzing module 14 calculate the cost differential between the target cost and the real cost of the product to be analyzed, using the integrating database 12, computes variation values in each occurrence item of differential by factor contributing the occurrence of cost differential and displays individually. As a result, the cause of the occurrence of cost differential between the target cost and the real cost is defined, and thereby an effective measure can be taken to control the cost.</p> |
