PROBLEM TO BE SOLVED: To automatically calculate an apportioned value of a cost by associating a product to be generated with a base material when a plurality of base materials having different lengths are cut to generate a product. SOLUTION: A cost accounting device for each base material according to the present embodiment has an order data input means for inputting order data including a product type, an order length, a cutting margin, the number of orders received, and a weight, and a display unit. On the screen displayed in, when the product of the order data is generated by cutting the product of the order length from multiple base materials with different lengths of the product of the inventory data by the number of contractors. , The inventory allocation means for specifying the number of allocation members for each of the plurality of base materials having different lengths, and the lot number, the number of personnel, the weight, and the cost of the products generated based on the result of the inventory allocation. It is provided with a receipt data creation means for creating receipt data including the amount of money, the cost unit price, and the lot number of the base material for associating with the base material. [Selection diagram] Fig. 2
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