| 摘要 |
PROBLEM TO BE SOLVED: To correctly recognize the cost of a product by obtaining direct department costs for respective processes generated for respective production processes and indirect department costs for the respective processes generated for respective indirect processes corresponding to the production processes. SOLUTION: To a terminal equipment PCn for input, required items are inputted corresponding to a department number, a process number, the cost generated in the process and man-hours, etc., entered to a slip. The process number is set for the respective manufacture processes (production processes) in direct departments and are set for the respective processes corresponding to the respective manufacture processes of the direct departments in management indirect departments. Labor costs generated in the respective processes are inputted in PC5 and production results for the respective manufacture processes are inputted in PC6 . In a host computer part H0 , input information is stored in a storage device D1 , the costs generated in the respective processes are integrated, the costs generated for the respective processes are calculated and the calculated result is stored in the storage device D2 . |
