COST CALCULATION DEVICE, COST CALCULATION METHOD, AND COST CALCULATION PROGRAM

摘要

To provide a cost calculation device, a cost calculation method, and a cost calculation program for treating a processing instruction itself as BOM without using the BOM as a master every time a processing instruction is given, to calculate costs of products and by-products and/or co-products.SOLUTION: A cost calculation device is configured to calculate a material asset reception and payment quantity of each material required for an order quantity of a product, and acquire processing delivery item data including the material asset reception and payment quantity and a material cost of each material. The cost calculation device is configured to acquire processing reception item data including the processing asset reception and payment quantity of the product and the by-product and/or co-product, and a proportional material cost obtained by multiplying the total amount of the material cost by a proportional ratio. The cost calculation device is configured to acquire, per the product and the by-product and/or co-product, processing reception consumption item data including a consumption asset quantity, which is a breakdown of the material asset reception and payment quantity, and a breakdown material cost, which is a breakdown of the proportional material cost.SELECTED DRAWING: Figure 2