The paper have conducted a study on the cost calculation of spray component mould manufacturing process. In general, it is the present state that calculating machining time and cost for a unit process in mould manufacturing process depends on past experiences. In other words, it does not go beyond the level of computing and management by estimation based on the data conducted in the past. Accordingly, in the development of mould and new products tried for the first time, the cost calculation is not reasonable and thus a lot of time is needed. That is to say, not being able to actively and reasonably respond to the needs of the market that are changing every moment, the loss of management and money due to losing opportunities is frequently taking place. In this context, It have developed and applied a system that can reasonably calculate the cost by taking account of machining time calculation theory, machine, tool, material and working environment. As a result, calculating the time needed for a unit process in mould manufacturing process is possible, and it is possible to classify major processes and suggest alternatives in management. The system developed in this study used Visual Basic Language and SQL Database under Windows environment.
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