摘要 |
PROBLEM TO BE SOLVED: To easily calculate the cost price of each product with a high precision by finely dividing a production process for a product into a main process and sub-processes and holding cost price information of each process and accumulating cost prices of individual products to calculate a production cost price. SOLUTION: A main cost table is generated from original data for generation of the main cost table by automatic calculation. That is, a difference from a base product B is calculated on the axis of iodinates. For example, difference 7000 is obtained for a product of a standard D with 3 to 6mm plate thickness because the difference from the base product is 7000, and difference -3000 is held for a product of the standard D with 9 to 15mm plate thickness because the difference from the base product B is -3000. A difference is calculated also on the axis of abscissas of a plate 6 to 9mm thick in the same manner as the axis of ordinates of the standard D. Next, a remaining space part is calculated by combining difference on axe of ordinates and abscissas, Thus, a possibility whether a product can be produced or not can also easily be decided. |