PROBLEM TO BE SOLVED: To provide a manufacturing cost management apparatus capable of appropriately reflecting a quantity difference generated according to a material supply facility used in controlling a manufacturing cost of a product, thereby reducing a user's labor. It is an object of the present invention to provide a manufacturing cost management method and a manufacturing cost management program. A manufacturing cost management device according to the present invention is an information processing device for managing the manufacturing cost of a product manufactured by using a material supplied through a material supply facility. The control unit of this manufacturing cost management device has preset apportionment standard information for each of a plurality of material supply facilities, and the total number and actual usage quantities of the materials used in manufacturing one or more kinds of products. Based on the difference quantity information regarding the difference quantity of the total amount of the above, the quantity used after apportionment for calculating the manufacturing cost of each of the above-mentioned one or more kinds of products is calculated. [Selection diagram] Fig. 2
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