Cost management support device, 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 manufacturing, it is common for budgets to be allocated at the time of actual ordering, and variance analysis is performed based on the initial cost estimate.

[0003] Patent Document 1 describes a product cost management support device that allows even a person 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 / cost increase in each process.

[0006] The present invention has been made in consideration of the above-mentioned 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 serial number and each component part of a product, the estimated costs of components and a first difference between the official cost of the component and the estimated cost, and an order data table including the order amount of the component for each serial number and each component part, and the control unit comprises cost information output means for outputting, for each serial number and each component part, 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, based on the serial number configuration data table and the order data table.

[0008] In addition, in the cost management support device according to 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, it outputs the sum of the estimated cost and the first difference by serial number and by component part as a Japanese yen purchasing budget.

[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 purchase budget by serial number and by component part, as a breakdown of information showing the increase or decrease in costs incurred in the department that 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 the sum of the estimated cost and the first difference for each serial number and each component part as a Japanese currency purchasing budget, and outputs the value obtained by dividing the Japanese currency 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 according to 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 purchase budget by serial number and by component part as a breakdown of information showing the increase or decrease in costs incurred in the department that placed the order.

[0013] 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 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 by the rate difference as a breakdown of information showing the increase or decrease in costs incurred in the department that placed the order.

[0014] Furthermore, in the cost management support device according to the present invention, the cost information output means is characterized in that it 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 the increase or decrease in costs incurred across the entire 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 serial number and each component of a product, the estimated costs of components and a first difference between the official cost of the component and the estimated cost; and an order data table including the order amount of the component for each serial number and each 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 serial number and each component.

[0016] Furthermore, the cost management support program according to 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, the estimated costs of the components and a first difference between the official cost of the component and the estimated cost, and an order data table including the order amount of the component for each component 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. [Effects of the Invention]

[0017] The present invention has the effect of making it possible to easily grasp the cost reduction / cost increase in each process. [Brief explanation of the drawings]

[0018] [Figure 1] FIG. 1 is a block diagram illustrating an example of a configuration of a cost management support apparatus according to an embodiment. [Figure 2] FIG. 2 is a diagram illustrating an example of a flow of a cost management support process according to the embodiment. [Figure 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. [Figure 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 INVENTION

[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 accompanying drawings. Note that the present invention is not limited to these embodiments.

[0020] [1. Configuration] FIG. 1 is a block diagram illustrating an example of the 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. Note that the cost management support device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may also 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 that work in conjunction with the OS (Operating System) to issue commands to the CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 1. The storage unit 1 can be, for example, a memory device such as RAM (Random Access Memory) or ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, or an optical disk.

[0024] The storage unit 1 also stores order data 1a, serial number data 1b, serial number configuration data 1c, order data 1d, rate master 1e, etc. Details of the order data 1a, serial number data 1b, serial number configuration data 1c, order data 1d, and rate master 1e will be described later.

[0025] The control unit 2 includes a storage 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) from the department that performed the cost calculation, which indicates the increase or decrease in costs incurred in the department that performed the cost calculation, by serial number and by component part, and registers the information in the serial number configuration data 1c. Details of the information indicating the increase or decrease in costs 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 below. Specifically, the cost information output unit 2c outputs, for example, by serial number and by component part, information indicating the increase or decrease in costs incurred in the department that performed the cost calculation and information indicating the increase or decrease in costs 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 costs incurred in the department that performed the cost calculation and the information indicating the increase or decrease in costs 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 exchanging 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. The output device 120 may be a monitor (including a home television), a speaker, or a printer. The input device 110 may be a keyboard, a mouse, a microphone, or a monitor that functions as a pointing device in cooperation with a mouse.

[0031] In addition, the cost management support device 100 of the embodiment may be operated as a server device, and may be capable of sending and receiving 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 the flow of cost management support processing 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 receives 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 made.

[0034] Next, the cost management support device 100 notifies the sales department of a cost estimate response based on the estimated 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 entry from the sales department (step S5). By the order entry 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 the 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 product number, a quantity, a delivery date, and a completion date. The explanation of the product number and 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 in 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, cost reductions (CD) / cost increases (CU) occur due to design factors. In step S6, the registration reception unit 2b receives registration of cost reductions (CD) / cost increases (CU) due to design factors with respect to the estimated cost.

[0039] Next, the cost management support apparatus 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). By the linking of design information in step S8, the production number configuration data 1c is created.

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

[0042] The estimated cost indicates the expected cost of manufacturing finished products, parts, and units managed by configuration numbers. The design CD / CU (first difference) indicates the cost reduction / cost increase that occurred during the design stage. Note that the design CD / CU in this embodiment is merely a budget setting for the item, 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 generates 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 resulting from negotiations with the vendor is managed as a purchase CD / CU.

[0044] FIG. 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, order date, supplier, currency, order rate, line number, component number, serial number, product number, foreign currency order amount, and Japanese currency order amount. The order number indicates a number that identifies the order. The explanation of the product number is the same as that in FIG. 3 and will be omitted here.

[0045] The order date indicates the date 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 in 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 order receipt (rate at the time of order) 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 the normal rate and 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 Figure 8. Figure 8 is a diagram showing an example of the data structure of an embodiment. Circles indicate key items (primary keys 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 Figure 9), which will be 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 product number, an order number-line, an order currency, an estimated cost, a design CD / CU, a purchasing budget, an order rate, a purchasing budget (foreign currency), a foreign currency order amount, an order rate, a Japanese currency order amount, a purchasing CD / CU (foreign currency), a purchasing CD / CU (Japanese currency), an exchange CD / CU, a procurement CD / CU, and a company-wide CD / CU.

[0050] The serial number, component number, product number, order number, order line, order currency, foreign currency order amount, order exchange 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 design CD / CU are acquired from the serial number configuration data 1c. The estimated cost indicates the estimated cost at the time of design (in this 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 (Japanese currency 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 placement for the relevant currency) at the time the order is placed. 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] When purchased in Japanese yen, the purchase CD / CU (Japanese currency) is the difference (third difference) calculated by (Japanese currency order amount) - (purchase budget).When purchased in foreign currency, the purchase CD / CU (Japanese currency) is calculated by (purchase CD / CU (foreign currency)) 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 original budget. In this embodiment, percentage-of-progression-based sales are used, and the total of company-wide CD / CU is also used as the denominator (landed cost) for calculating percentage-of-progression-based sales.

[0060] As shown in the cost information in Figure 9, by visualizing budget variances, cost information can be used to review the planned costs at the time of the next design estimate (cost estimate). In addition, cost information makes it possible to understand the department (process) in which an increase or decrease occurred, so cost information can be used for evaluations in the relevant department and for process improvements. In addition, for orders placed in foreign currencies, the impact of exchange rates is also visualized, so cost information can also be used to identify the causes of budget variances.

[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 time of design (design CD / CU) (due to design changes, etc.), but decreased by ¥200 at the time of procurement (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 on the design side, and it is clear that the accuracy of the design side's estimates 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 to be positive (cost increase of ¥80). Breaking down the contents of the procurement CD / CU reveals a cost reduction of ¥105 in the purchase CD / CU and a cost increase of ¥185 in the foreign exchange CD / CU, which indicates that the increase is due to the exchange rate valuation. From this result, the procurement department can see that although they were able to reduce the order price, costs increased from the initial estimate due to the impact of the exchange rate, and as a future improvement, they can take measures such as using forward exchange contracts to hedge against risk.

[0063] As described above, the cost management support device 100 of the embodiment visualizes the cost reduction (CD) / cost increase (CU) in each process, making it easier to improve processes. 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 the achievement of SDGs Goals 8 and 9.

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

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

[0067] 4. Other Embodiments The present invention may be implemented 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] Furthermore, 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 can be changed as desired unless otherwise specified.

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

[0071] For example, all or any part of the processing functions of the cost management support device 100, particularly the processing functions performed by the control unit, may be implemented by a CPU and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is recorded on a non-transitory, computer-readable recording medium containing 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 needed. That is, a computer program is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive) for working with the OS to issue instructions to the CPU and perform various processes. The computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit.

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

[0073] Furthermore, the program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium or configured as a program product. Here, the term "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] Furthermore, a "program" is a data processing method written in any language or description method, regardless of the format, such as source code or binary code. Note that a "program" is not necessarily limited to a single structure, but also includes a structure that is distributed as multiple modules or libraries, or a structure that achieves its function by cooperating with a separate program, such as an OS. 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, can use well-known configurations and procedures.

[0075] The various databases 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 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 workstation, or may be configured as an information processing device connected to any peripheral device. The cost management support device 100 may also be realized by installing software (including programs, data, etc.) that causes the device to perform the processes 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 configured by functionally or physically distributing and integrating them in any unit depending on various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Industrial Applicability]

[0078] The present invention is particularly useful in manufacturing industries where a budget is allocated at the time of actual ordering and variance analysis is performed relative to the 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 Unit 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

1. A cost management support device including a control unit and a storage unit, The storage unit a serial number configuration data table including, for each serial number and each component part of the 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 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; Equipped with the cost information output means outputs the sum of the estimated cost and the first difference for each serial number and each component part as a Japanese yen purchasing budget; A cost management support device characterized by the above.

2. the control unit is a registration receiving means for receiving the first price difference by serial number and by component part from the department that performed the cost calculation, and registering the first price difference in the serial number configuration data table; Further comprising:

2. The cost management support device according to claim 1, wherein:

3. the cost information output means outputs, by serial number and by component part, a third difference between the order amount and the Japanese currency purchase budget as a breakdown of information showing an increase or decrease in costs incurred in the department that placed the order; 2. The cost management support device according to claim 1, wherein:

4. 4. The cost management support device according to claim 1, wherein the order amount is expressed in Japanese yen.

5. A cost management support device including a control unit and a storage unit, The storage unit a serial number configuration data table including, for each serial number and each component part of the 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 a cost information output means for calculating, when the order amount is in a foreign currency, the sum of the estimated cost and the first difference for each product number and each component part as a Japanese currency purchasing budget, and outputting the value obtained by dividing the Japanese currency purchasing budget by the exchange rate at the time of the order as a foreign currency purchasing budget; A cost management support device comprising:

6. when the order amount is in foreign currency, the cost information output means outputs a fourth difference between the order amount and the foreign currency purchase budget by product number and by component part, as a breakdown of information showing an increase or decrease in costs incurred in the department that placed the order; 6. The cost management support device according to claim 5,

7. when the order amount is in foreign currency, the cost information output means calculates 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 by the rate difference as a breakdown of information showing an increase or decrease in costs incurred in the department that placed the order; 7. The cost management support device according to claim 5 or 6,

8. 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 across the entire company; 2. The cost management support device according to claim 1, wherein:

9. a step of reading out 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, and an order data table including an order amount of the component part for each serial number and each component part; a step of outputting, for each serial number and each component part based on the serial number configuration data table and the order data table, 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; a step of outputting the sum of the estimated cost and the first difference for each serial number and each component part as a Japanese yen purchasing budget; The computer will carry out A cost management support method characterized by the above.

10. On the computer, a step of reading out 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, and an order data table including an order amount of the component part for each serial number and each component part; a step of outputting, for each serial number and each component part based on the serial number configuration data table and the order data table, 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; a step of outputting the sum of the estimated cost and the first difference for each serial number and each component part as a Japanese yen purchasing budget; Cost management support program to help you achieve this.

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