To comprehensively perform a profit and loss management of a product by managing a plurality of production numbers as one production number.SOLUTION: A product profit and loss management device according to an embodiment, comprises: production number link data that sequentially associates an upper product number and a lower product number; a data file that stores order reception information, cost information, and sales information, regarding to a production and order placement of a product and maintenance in associate with the product number; and output data formation means of sequentially acquiring the lower production number associated to a designated production number by referring the production number link data in the case where the production number is designated, acquiring the order reception information, the cost information, and the sales information from the data file while using the designated production number and the lower production number acquired as a key, and generating and outputting output data obtained by integrating the order reception information, the cost information, and the sales information of the designated production number and the acquired lower production number.SELECTED DRAWING: Figure 2
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