Manufacturing cost control equipment, manufacturing cost management method and manufacturing cost management program

摘要

PROBLEM TO BE SOLVED: To provide a manufacturing cost management device, a manufacturing cost management method and a manufacturing cost management program that can manage manufacturing costs by calculating theoretical values of input values and output values of respective processes by using yield rates of the respective processes based upon statistical information without actually measuring input values and output values of the respective processes.SOLUTION: A manufacturing cost management device calculates theoretical weight of a product in an initial process by multiplying the weight of a raw material by a set yield rate set for each of processes according to predetermined elements, and calculates a yield associated with a final product based upon a value based upon the calculated theoretical weight and the weight of the final product.SELECTED DRAWING: Figure 3