Cost management support apparatus, cost management support method, and cost management support program

Abstract

To provide a cost management support apparatus configured to easily identify cost-reduction / cost-increase in each process, a cost management support method, and a cost management support program.SOLUTION: A storage unit includes: a serial number configuration data table including estimated cost price of components and a first difference in price between official cost price and the estimated cost price of the components, for each serial number and each component of a product; and an order data table including the amount of order of the components, for each serial number and each component. A control unit outputs the first difference in price, for each serial number and each component, based on the serial number configuration data table and the order data table, as information representing increase or reduction in cost generated in a department for cost price calculation, and a second difference in price between the amount of order and the official cost price as information representing increase or reduction in cost generated in a department for order.SELECTED DRAWING: Figure 1

Description

[Technical field]

[0001] The present invention relates to a cost management support device, a cost management support method, and a cost management support program. [Background technology]

[0002] In custom-order manufacturing industries such as large machinery manufacturers, it is common for a budget to be allocated at the time of actual ordering to perform a variance analysis based on the initial cost estimate.

[0003] Patent Document 1 describes a product cost management support device that allows even a person who is unfamiliar with product cost calculation to easily obtain results in a short time. [Prior art documents] [Patent documents]

[0004] [Patent Document 1] Japanese Patent Application Publication No. 8-212273 Summary of the Invention [Problem to be solved by the invention]

[0005] However, with conventional technology, it was not easy to grasp the cost reduction / increase in each process.

[0006] The present invention has been made in consideration of the above problems, and aims to provide a cost management support device, a cost management support method, and a cost management support program that make it easy to grasp cost reductions / cost increases in each process. [Means for solving the problem]

[0007] In order to solve the above-mentioned problems and achieve the object, the cost management support device of the present invention is a cost management support device comprising a control unit and a memory unit, wherein the memory unit comprises a serial number configuration data table including, for each component part of a product by serial number and by component part, the estimated cost of the component parts and a first difference between the official cost of the component parts and the estimated cost, and an order data table including the order amount of the component parts by serial number and by component part, and the control unit comprises cost information output means for outputting, for each component part by serial number and by component part based on the serial number configuration data table and the order data table, the first difference as information representing the increase or decrease in cost incurred in the department that performed the cost calculation, and the second difference between the order amount and the official cost as information representing the increase or decrease in cost incurred in the department that placed the order.

[0008] In addition, in the cost management support device of the present invention, the control unit is further characterized by having a registration receiving means for receiving the first difference by serial number and by component part from the department that performed the cost calculation, and registering the first difference in the serial number configuration data table.

[0009] In addition, in the cost management support device according to the present invention, the cost information output means is characterized in that, when the order amount is in Japanese yen, the sum of the estimated cost and the first difference is output as a Japanese yen purchasing budget by serial number and by component part.

[0010] Furthermore, in the cost management support device according to the present invention, the cost information output means is characterized in that, when the order amount is in Japanese yen, it outputs a third difference between the order amount and the Japanese yen purchasing budget, by serial number and by component part, as a breakdown of information showing an increase or decrease in costs incurred in the department which placed the order.

[0011] In addition, in the cost management support device according to the present invention, the cost information output means, when the order amount is in foreign currency, calculates, for each serial number and each component part, the sum of the estimated cost and the first difference as a Japanese yen purchasing budget, and outputs the value obtained by dividing the Japanese yen purchasing budget by the exchange rate at the time of the order as a foreign currency purchasing budget.

[0012] In addition, in the cost management support device of the present invention, the cost information output means is characterized in that, when the order amount is in foreign currency, it outputs a fourth difference between the order amount and the foreign currency purchasing budget, by serial number and by component part, as a breakdown of information representing an increase or decrease in costs incurred in the department that placed the order.

[0013] In addition, in the cost management support device of the present invention, the cost information output means calculates, when the order amount is in foreign currency, the rate difference between the exchange rate at the time of receiving the order and the exchange rate at the time of placing the order, for each serial number and each component part, and outputs a fifth difference obtained by multiplying the foreign currency purchasing budget and the rate difference, as a breakdown of information showing the increase / decrease in costs incurred in the department that placed the order.

[0014] Furthermore, in the cost management support device of the present invention, the cost information output means outputs a sixth difference, which is the sum of the first difference and the second difference, by serial number and by component part, as information representing an increase or decrease in costs incurred throughout the company.

[0015] Furthermore, the cost management support method according to the present invention is characterized by including the steps of: reading out a serial number configuration data table including, for each component part of a product by serial number and by component part, the estimated costs of the components and a first difference between the official cost of the components and the estimated costs; and an order data table including the order amounts of the components by serial number and by component part; and outputting, based on the serial number configuration data table and the order data table, the first difference as information representing the increase or decrease in costs incurred in the department that performed the cost calculation, and the second difference between the order amount and the official cost as information representing the increase or decrease in costs incurred in the department that placed the order, for each component part by serial number and based on the serial number configuration data table and the order data table.

[0016] In addition, the cost management support program of the present invention is characterized by having a computer execute the steps of reading out a serial number configuration data table including, for each component of a product by serial number and by component, the estimated costs of components and a first difference between the official cost of the component and the estimated costs, and an order data table including the order amounts of components by serial number and by component, and outputting, based on the serial number configuration data table and the order data table, the first difference as information representing the increase or decrease in costs incurred in the department that performed the cost calculation, and the second difference between the order amount and the official cost as information representing the increase or decrease in costs incurred in the department that placed the order, for each component by serial number and by component. Effect of the Invention

[0017] The present invention has an effect of making it possible to easily grasp cost reductions / cost increases in each process. [Brief description of the drawings]

[0018] [Figure 1] FIG. 1 is a block diagram illustrating an example of a configuration of a cost management support device according to an embodiment. [Diagram 2] FIG. 2 is a diagram illustrating an example of a flow of a cost management support process according to the embodiment. [Diagram 3] FIG. 3 is a diagram illustrating an example of order data according to the embodiment. [Figure 4] FIG. 4 is a diagram illustrating an example of serial number data according to the embodiment. [Diagram 5] FIG. 5 is a diagram illustrating an example of serial number configuration data according to the embodiment. [Figure 6] FIG. 6 is a diagram illustrating an example of order data according to the embodiment. [Figure 7] FIG. 7 is a diagram illustrating an example of a rate master according to the embodiment. [Figure 8] FIG. 8 is a diagram illustrating an example of a data structure according to the embodiment. [Figure 9] FIG. 9 is a diagram illustrating an example of cost information according to the embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0019] Hereinafter, embodiments of a cost management support device, a cost management support method, and a cost management support program according to the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to the embodiments.

[0020] [1. Configuration] FIG. 1 is a block diagram illustrating an example of a configuration of a cost management support apparatus 100 according to an embodiment.

[0021] The cost management support device 100 is a commercially available desktop personal computer. The cost management support device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0022] The cost management support device 100 includes a storage unit 1, a control unit 2, a communication interface unit 3, and an input / output interface unit 4. The units included in the cost management support device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0023] Data such as various databases, tables, and files are stored in the storage unit 1. Computer programs for cooperating with an OS (Operating System) to give instructions to a CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 1. For example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used as the storage unit 1.

[0024] Further, the memory unit 1 stores order data 1a, serial number data 1b, serial number configuration data 1c, order data 1d, rate master 1e, etc. The order data 1a, serial number data 1b, serial number configuration data 1c, order data 1d, and rate master 1e will be described in detail later.

[0025] The control unit 2 includes a memory control unit 2a, a registration acceptance unit 2b, and a cost information output unit 2c.

[0026] The storage control unit 2a controls reading and writing of data stored in the storage unit 1.

[0027] The registration reception unit 2b receives information (design CD / CU described later) indicating the increase or decrease in the cost incurred in the department that performed the cost calculation by the serial number and by the component part from the department that performed the cost calculation, and registers the information in the serial number configuration data 1c. Details of the information indicating the increase or decrease in the cost incurred in the department that performed the cost calculation will be described later.

[0028] The cost information output unit 2c outputs cost information (see FIG. 9) described later. Specifically, the cost information output unit 2c outputs, for example, by serial number and by component part, information indicating the increase or decrease in cost incurred in the department that performed the cost calculation and information indicating the increase or decrease in cost incurred in the department that placed the order to the output device 120 via the input / output interface unit 4. Details of the information indicating the increase or decrease in cost incurred in the department that performed the cost calculation and information indicating the increase or decrease in cost incurred in the department that placed the order will be described later.

[0029] The communication interface unit 3 communicatively connects the cost management support device 100 to the network 200 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 3 has a function of communicating data with other devices via the communication line. Here, the network 200 has a function of connecting the cost management support device 100 and other devices so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

[0030] An input device 110 and an output device 120 are connected to the input / output interface unit 4. In addition to a monitor (including a home television), a speaker and a printer can be used as the output device 120. In addition to a keyboard, a mouse and a microphone, a monitor that cooperates with the mouse to realize a pointing device function can be used as the input device 110.

[0031] In addition, the cost management support device 100 of the embodiment may be operated as a server device so as to transmit and receive input information and output information to and from terminals in each department (e.g., sales department, design department, procurement department, etc.) via the network 200.

[0032] [2. Cost management support process flow] 2 is a diagram showing an example of a flow of a cost management support process according to an embodiment. In the example of FIG. 2, a case will be described in which each process is sales, design, and procurement. First, the cost management support device 100 receives a request for quotation from the sales department to the design department (step S1).

[0033] Next, the cost management support device 100 accepts input information related to the creation of a BOM (Bills of Materials) by the design department (step S2). In step S2, a cost estimate (initial cost estimate) for the manufactured product is performed.

[0034] Next, the cost management support device 100 notifies the sales department of a cost estimate response based on the estimated cost calculation in step S2 (step S3).

[0035] Next, when the sales department provides an estimate to the customer and the order is confirmed (step S4), the cost management support device 100 receives an order input from the sales department (step S5). By the order input in step S5, order data 1a and serial number data 1b are created.

[0036] FIG. 3 is a diagram showing an example of order data 1a according to an embodiment. The order data 1a according to an embodiment includes an order number, order date, customer, line number, product number, and quantity. The order number indicates a number that identifies the order. The order date indicates the date on which the order was placed. The customer indicates the customer who purchased the product. The line number indicates a line number used to identify data managed with the same order number. The product number indicates a number or name that identifies a product. Note that products may be managed using two items: a product number that identifies the product, and a product number name that indicates the name of the product number. The quantity indicates the number of products.

[0037] FIG. 4 is a diagram showing an example of serial number data 1b according to an embodiment. The serial number data 1b according to an embodiment includes a serial number, an order number, a line number, a part number, a quantity, a delivery date, and a completion date. The explanation of the part number and the quantity is the same as that of FIG. 3 and will be omitted. The serial number indicates a serial number issued for each order. This serial number is used to manage the production of the product. The order number and line number correspond to the order number and line number of the order data 1a. The delivery date indicates the delivery date of the product. The completion date indicates the completion date of the product.

[0038] Returning to FIG. 2, next, the cost management support device 100 receives input information related to the creation of a BOM after the order is confirmed from the design department (step S6). At the time of step S6, a cost reduction (CD) / cost increase (CU) occurs for design factors. In step S6, the registration reception unit 2b receives registration of the cost reduction (CD) / cost increase (CU) for design factors with respect to the estimated cost.

[0039] Next, the cost management support device 100 notifies the procurement department of the input information received up to the processing in step S6 in order to link the input information to the ERP (Enterprise Resources Planning) side (step S7).

[0040] Next, the cost management support device 100 receives input information related to the linking of design information from the procurement department (step S8). Through the linking of design information in step S8, the manufacturing number configuration data 1c is created.

[0041] FIG. 5 is a diagram showing an example of the manufacturing number configuration data 1c according to the embodiment. The manufacturing number configuration data 1c according to the embodiment includes a manufacturing number, a configuration number, a product number, an estimated cost, and a design CD·CU. The manufacturing number corresponds to the manufacturing number in FIG. 4. The description of the product number is the same as that in FIG. 3, and will be omitted. The configuration number is a number for managing a finished product, a part, a unit, etc. used to configure a product whose production is managed by the manufacturing number. In the example of FIG. 5, the configuration number 00-00-01 indicates a finished product. Unit A is composed of part A with the configuration number 00-01-01, part B with the configuration number 00-01-02, and part C with the configuration number 00-01-03. Unit B is composed of part D with the configuration number 00-02-02, and part E with the configuration number 00-02-02.

[0042] The estimated cost indicates the expected cost to manufacture the finished product, parts, and units managed by the configuration number. The design CD CU (first difference) indicates the cost reduction / cost increase that occurred in the design stage. Note that the design CD / CU in the embodiment is merely a budget setting for the item, and is not a design cost budget.

[0043] Returning to FIG. 2, next, the cost management support device 100 receives an order input from the procurement department (step S9). The order input in step S9 creates order data 1d. At the time of step S9, cost reductions (CD) / cost increases (CU) due to purchasing factors and cost reductions (CD) / cost increases (CU) due to exchange rate factors occur. For example, when the procurement department places an order with a vendor based on a purchase request from the design department, the difference in price resulting from negotiations with the vendor is managed as a purchasing CD / CU.

[0044] 6 is a diagram showing an example of order data 1d according to an embodiment. The order data 1d according to an embodiment includes an order number, an order date, a supplier, a currency, an order rate, a line number, a configuration number, a serial number, a product number, a foreign currency order amount, and a Japanese currency order amount. The order number indicates a number for identifying an order. The explanation of the product number is omitted since it is the same as that of FIG. 3.

[0045] The order date indicates the date on which the order was placed. The supplier indicates the supplier of the parts being ordered. The currency indicates the currency used to purchase the parts being ordered. The order rate indicates the exchange rate applied on the order date. The line number indicates the line number used to identify data managed with the same order number. The configuration number and serial number correspond to the configuration number and serial number of the serial number configuration data 1c. The foreign currency order amount indicates the order amount in a foreign currency (other than JPY). The Japanese currency order amount indicates the order amount in Japanese currency (JPY).

[0046] FIG. 7 is a diagram showing an example of a rate master 1e according to an embodiment. The rate master 1e is used to obtain the rate at the time of receipt (rate at the time of ordering) of the currency in the order data 1d. The rate master 1e according to an embodiment includes a rate category, a currency, an application date, and a rate. The rate category indicates the rate category such as a normal rate and a TTM (Telegraphic Transfer Middle Rate). In this embodiment, all rate categories are "normal". The currency indicates the type of currency. The application date indicates the date on which the rate is applied. The rate indicates the value of the rate.

[0047] The relationship between the above-mentioned order data 1a, serial number data 1b, serial number configuration data 1c, order data 1d, and rate master 1e is shown in Fig. 8. Fig. 8 is a diagram showing an example of a data structure of an embodiment. O indicates a key item (a primary key used to identify data). The order date of the order data 1a, the configuration number, estimated cost, and design CD / CU of the serial number configuration data 1c, the pass, order rate, serial number, foreign currency order amount, and Japanese currency order amount of the order data 1d, and the rate of the rate master 1e are used to output cost information (see Fig. 9) described later.

[0048] Returning to FIG. 2, finally, the cost information output unit 2c outputs the cost information (step S10).

[0049] 9 is a diagram illustrating an example of cost information according to an embodiment. The cost information according to the embodiment includes a serial number, an order date (order date), a configuration number, a part number, an order number-line, an order currency, an estimated cost, a design CD / CU, a purchase budget, an order rate, a purchase budget (foreign currency), a foreign currency order amount, an order rate, a Japanese currency order amount, a purchase CD / CU (foreign currency), a purchase CD / CU (Japanese currency), an exchange CD / CU, a procurement CD / CU, and a company-wide CD / CU.

[0050] The serial number, component number, part number, order number-line, order currency, foreign currency order amount, order rate, and Japanese currency order amount are obtained from the order data 1d. The order date is obtained from the order data 1a.

[0051] The estimated cost and the design CD / CU are obtained from the serial number configuration data 1c. The estimated cost indicates the estimated cost at the time of design (in the embodiment, the initial budget). The design CD / CU indicates the cost reduction (CD) / cost increase (CU) registered by the design side.

[0052] The purchasing budget (JPY purchasing budget) indicates the budget on the procurement / purchasing side. The purchasing budget is the estimated cost plus the design CD / CU ((estimated cost) + (design CD / CU)). If the procurement / purchasing side can place a reduced order against this budget, it will result in a cost reduction (CD).

[0053] The order rate indicates the base rate (the rate at the time of order for the relevant currency) at the time the order is received. The order rate is calculated based on the order date and rate master.

[0054] The purchase budget (foreign currency) is calculated by dividing the purchase budget by the exchange rate at the time of the order (received order). In the example embodiment, the calculation is performed in USD, but the exchange rate at the time of the order, such as EUR, is used for the calculation depending on the currency of the order.

[0055] Purchase CD / CU (foreign currency) is the difference (fourth difference) calculated by (foreign currency order amount) - (purchase budget (foreign currency)).

[0056] CD / CU (Japanese yen) purchased is the difference (third difference) calculated by (Japanese yen order amount) - (purchase budget) when purchased in Japanese yen. When purchased in foreign currency, CD / CU (Japanese yen) purchased is calculated by (CD / CU (foreign currency) purchased) x (rate at time of order).

[0057] The foreign exchange CD / CU is the difference (fifth difference) calculated by (purchase budget (foreign currency)) x (rate at time of order - rate at time of order). Budgeting is carried out in Japanese yen. The difference between the rate at the time of order receipt (for the relevant currency) and the rate at the time of order is managed as the foreign exchange CD / CU.

[0058] Procurement CD / CU (second difference) indicates the total CD / CU for the procurement department. Procurement CD / CU is calculated as (Purchase CD / CU (Japanese currency)) + (Exchange CD / CU).

[0059] Company-wide CD / CU indicates the company-wide CD / CU for each order. Company-wide CD / CU is the difference (sixth difference) calculated by (design CD / CU) + (procurement CD / CU). The total of company-wide CD / CU is the amount of change from the initial budget. In this embodiment, percentage-of-progression based sales are adopted, and the total of company-wide CD / CU is also used as the denominator (landing cost) for calculating percentage-of-progression based sales.

[0060] As shown in the cost information in Figure 9, by visualizing the budget difference, the cost information can be used to review the planned cost at the time of the next design estimate (cost estimate). In addition, the cost information makes it possible to grasp the department (process) in which the increase or decrease occurred, so the cost information can be used for evaluation in the relevant department and for process improvement. In addition, for orders in foreign currency, the effect of exchange rates is also visualized, so the cost information can also be used to determine the cause of the budget difference.

[0061] For example, in the example of part A in the cost information in Figure 9, the company-wide CD / CU appears to be positive (a cost increase of ¥100). Specifically, in the example of part A, the cost increased by ¥300 at the design stage (design CD / CU) (due to design changes, etc.), but decreased by ¥200 at the procurement stage (procurement CD / CU). From this result, it can be seen that the procurement department was able to reduce the order price, but the order price increased due to differences in the design content from the initial assumptions made by the design side, and it is clear that the accuracy of estimates on the design side needs to be improved.

[0062] For example, in the example of part D in the cost information in Figure 9, the procurement CD / CU appears as a positive (cost increase of ¥80). Breaking down the contents of the procurement CD / CU reveals a cost reduction of ¥105 in the purchasing CD / CU and a cost increase of ¥185 in the foreign exchange CD / CU, which shows that this is a cost increase in the valuation of foreign exchange. From this result, the procurement department can see that they were able to reduce the order price, but that the impact of foreign exchange rates caused costs to increase from the initial estimate, and as a future improvement, they can take measures such as using foreign exchange forward contracts to hedge risks.

[0063] As described above, according to the embodiment of the cost management support device 100, the cost reduction (CD) / cost increase (CU) in each process is visualized, which makes it easier to improve the process. In addition, it becomes possible to improve the accuracy of future estimated costs, and reduce unprofitable projects.

[0064] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to goals 8 and 9 of the SDGs.

[0065] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of goals 12, 13, and 15 of the SDGs.

[0066] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0067] [4. Other embodiments] The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0068] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0069] In addition, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

[0070] Furthermore, with regard to the cost management support device 100, the components shown in the figures are merely functional concepts, and the devices do not necessarily have to be physically configured as shown in the figures.

[0071] For example, the processing functions of the cost management support device 100, particularly the processing functions performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded in a non-transient computer-readable recording medium including programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the cost management support device 100 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into a RAM, and constitutes a control unit in cooperation with the CPU.

[0072] In addition, this computer program may be stored in an application program server connected to the cost management supporting apparatus 100 via any network, and it is also possible to download all or part of it as needed.

[0073] In addition, the program for executing the process described in this embodiment may be stored in a non-transient computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) Disc.

[0074] Moreover, a "program" is a data processing method written in any language or description method, and may be in any form, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration as multiple modules or libraries, and a program that works with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0075] The various databases etc. stored in the memory unit are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files etc. used for various processes and providing websites.

[0076] The cost management support device 100 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as the information processing device to which any peripheral device is connected. The cost management support device 100 may be realized by installing software (including programs, data, etc.) that causes the device to realize the processing described in this embodiment.

[0077] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be functionally or physically distributed and integrated in any unit according to various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively. [Industrial Applicability]

[0078] The present invention is particularly useful in the manufacturing industry, where a budget is allocated at the time of actual ordering and variance analysis is performed against an initial cost estimate. [Explanation of symbols]

[0079] 100 Cost management support device 1 Storage section 1a Order Data 1b Serial number data 1c Serial number configuration data 1d Order Data 1e Rate Master 2. Control section 2a Memory control unit 2b Registration Reception 2c Cost information output section 3. Communication Interface Section 4 Input / Output Interface Section 110 Input Device 120 Output Device 200 Network

Claims

[Claim 1] A cost management support device including a control unit and a storage unit, The storage unit is A serial number configuration data table including, for each serial number and each component part of a product, an estimated cost of the component part and a first difference between the official cost of the component part and the estimated cost; An order data table including order amounts for components by serial number and by component; Equipped with The control unit is a cost information output means for outputting, by serial number and by component part, the first difference as information representing an increase or decrease in cost incurred in the department that performed the cost calculation, and the second difference between the order amount and the official cost as information representing an increase or decrease in cost incurred in the department that placed the order, based on the serial number configuration data table and the order data table. To have A cost management support device comprising:

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