JP4789455B2 - Cost calculation apparatus and cost calculation method - Google Patents

Description

  The present invention relates to a cost calculation apparatus and a cost calculation method, and more particularly, to a cost calculation apparatus and a cost calculation method for calculating a cost related to manufacturing a product.

  As a means for improving the manufacturing process, a material flow cost accounting method is known (for example, Non-Patent Document 1). However, material flow cost accounting, as described in Patent Document 1, grasps the items and quantities of input and output for each quantity center, calculates the items and quantities that are lost to the product, Because it is a method of improving the process by finding useless costs, it was not an accounting system that considered the environment. The quantity center refers to a space and a functional unit in the production line where the material is physically deformed or stored for a certain period of time.

On the other hand, Patent Document 2 discloses an invention related to an accounting system in consideration of environmental aspects.
JP 2004-94830 A JP 2004-21911 A Fiscal 2002 Ministry of Economy, Trade and Industry commissioned research and development (environmental management comprehensive method) report on environmental business development (http://www.jemai.or.jp/japanese/pdf/h14_business.pdf)

  However, the accounting system described in Patent Document 2 has a problem of lack of fairness because the environmental evaluation is performed with a unique index. Moreover, since the environmental evaluation is represented by points, there is a problem that it is difficult to compare with the economic aspect displayed in monetary amounts. In other words, it is difficult to intuitively understand the relationship between the two because the units are different, for example, “Economically, the cost will be reduced by ○ yen, but environmentally, the point will increase the environmental load.” there were.

  The present invention has been made in view of the above points, and provides a cost calculation apparatus and a cost calculation method capable of supporting improvement of a manufacturing process in consideration of not only economic aspects but also environmental impacts. Objective.

  Therefore, in order to solve the above-described problem, the present invention acquires input amount information indicating the amount of an input item and output amount information indicating an amount of the output item in a product manufacturing process, as described in claim 1. The information acquisition means for storing the input quantity information and the output quantity information in a predetermined storage area, a first database for managing the unit price of the input material, and the information acquisition means stored in the predetermined storage area. A first conversion for calculating a difference between the quantities based on the input quantity information and the output quantity information, and converting the difference into an amount using the unit price of the input article managed in the first database. Means, a second database that manages the amount of damage to the environment per unit of difference as an amount, and the difference to the environment per unit of difference managed as an amount in the second database Covered And having a second conversion means for converting the amount showing the amount of damage to the environment due to the occurrence of said difference using the amounts.

  In such a cost calculation device, not only economic costs caused by material loss and resource or energy input, but also environmental damage can be calculated as an amount that is the same unit as economic costs. Therefore, it is possible to support the improvement of the manufacturing process considering the influence on the environment.

  The input material corresponds to, for example, a material input to each quantity center in the manufacturing process, resources, energy, or the like, and the output article corresponds to, for example, a material output at the quantity center. To do. The first database corresponds to, for example, a material unit price DB 106 that manages the unit price of materials, a resource / energy unit price DB 107 that manages unit prices of resources and energy, and the like. The second database corresponds to, for example, a material social cost unit price DB 108, a resource / energy cost unit price DB 109, or the like. The first conversion means corresponds to, for example, the material loss cost calculation unit 102, and the second conversion means corresponds to the social cost calculation unit 103.

  In order to solve the above problems, the present invention provides a cost calculation method in the cost calculation device, a cost calculation program for causing the cost calculation device to execute the cost calculation method, or a recording medium on which the cost calculation program is recorded. It is good.

  ADVANTAGE OF THE INVENTION According to this invention, the cost calculation apparatus and cost calculation method which can support the improvement of the manufacturing process which considered not only the economical aspect but the influence on an environment can be provided.

  Hereinafter, embodiments of the present invention will be described with reference to the drawings. FIG. 1 is a diagram illustrating a hardware configuration of a cost calculation apparatus according to an embodiment of the present invention. In FIG. 1, a cost calculation apparatus 10 includes a CPU (Central Processing Unit) 11, a memory unit 12, a display unit 13, an output unit 14, an input unit 15, a communication unit 16, a storage device 17, and a driver. 18, each connected to the system bus B.

  The CPU 11 controls the cost calculation device 10 according to a program stored in the memory unit 12. The memory unit 12 includes a RAM (Random Access Memory), a ROM (Read-Only Memory), and the like, and is obtained by a program executed by the CPU 11, data necessary for processing by the CPU 11, and processing by the CPU 11. Stored data. A part of the memory unit 12 is allocated as a work area used for processing by the CPU 11.

  The display unit 13 displays various information required under the control of the CPU 11. The output unit 14 includes a printer or the like, and is used for outputting various types of information according to instructions from the administrator. The input unit 15 includes a mouse, a keyboard, and the like, and is used by an administrator to input various information necessary for processing of the cost calculation apparatus 10. The communication unit 16 is a device for controlling communication with another system when the cost calculation apparatus 10 is connected to another system via, for example, the Internet or a LAN (Local Area Network). The storage device 17 is composed of, for example, a hard disk unit, and stores data such as programs for executing various processes.

  A program for realizing the processing performed by the cost calculation device 10 is provided to the cost calculation device 10 by a recording medium 19 such as a CD-ROM (Compact Disc Read-Only Memory). That is, when the recording medium 19 storing the program is set in the driver 18, the driver 18 reads the program from the recording medium 19, and the read program is installed in the storage device 17 via the system bus B. . When the program is activated, the CPU 11 starts its processing according to the program installed in the storage device 17. The medium for storing the program is not limited to a CD-ROM, and any medium that can be read by a computer may be used. The program for realizing the processing according to the present invention may be downloaded via the network by the communication unit 16 and installed in the storage device 17.

  The cost calculation apparatus 10 according to the present embodiment is based on the input and output quantities of materials and the like at each quantity center of the product production line, and the material loss, that is, the quantity of wasted material that does not constitute the final product. The main function is to calculate the amount of material loss that was wasted (material loss cost) and the amount of environmental damage caused by material loss (hereinafter referred to as “social cost”). And The quantity center refers to a space and a functional unit in the production line where the material is physically deformed or stored for a certain period of time.

  FIG. 2 is a diagram showing an example of a product production line in the embodiment of the present invention. In FIG. 2, the production line is composed of a quantity center 1 to a quantity center 4, and the product P is the final output item. For the production of the product P, four kinds of materials A, B, C and D and resources or energy such as E resources, F gas and G energy (eg, heavy oil, water, electric power, etc.) are required. . In the figure, the material name with a number added (for example, “material A1”) indicates the quantity of the material. Therefore, in the quantity center 1, the quantities of A1 and B1 for the materials A and B, and further the E resources and G energy are input as inputs, so that the quantities of A2 and B2 for the materials A and B respectively. It is shown that the output is output. Therefore, the material loss at the quantity center 1 is calculated as A1-A2 for the material A and B1-B2 for the material B.

  Similarly, in the quantity center 2, in addition to A2 and B2 output from the quantity center 1, C2 is newly input, and further F gas and G energy are input, whereby A3, B3, and C3 are output. Therefore, the material loss in the quantity center 2 is calculated as A2-A3, B2-B3, and C2-C3 for each of the materials A, B, and C.

  In the quantity center 3, D3 and G energy are further input, and in the quantity center 4, new energy is not input and G energy is input and the product P is output.

  FIG. 3 is a diagram illustrating a functional configuration example of the expense calculation apparatus according to the first embodiment. In FIG. 3, the cost calculation device 10 includes an input unit 101, a material loss cost calculation unit 102, a social cost calculation unit 103, a display unit 104, a device condition DB 105, a material unit price DB 106, and a resource / energy unit price DB 107. The material social cost unit price DB 108, the resource / energy social cost unit price DB 109, and the quantity center DB 110 are configured.

  The input unit 101 is a function that receives input information from an administrator. The input information includes, for example, the material input and output quantities at each quantity center, the input amount of resources or energy, the apparatus conditions of the manufacturing apparatus, and the like. The material loss cost calculation unit 102 is based on the input and output quantities of materials at each quantity center, the unit price of each material registered in the material unit price DB 106 and the resource / energy unit price DB 107, the unit price of each resource or energy, and the like. This is a function to calculate material loss, material loss cost, etc.

  FIG. 4 is a diagram illustrating an example of a material unit price table constituting the material unit price DB. As shown in FIG. 4, the unit price of each material is registered in advance in the material unit price table 1061.

  FIG. 5 is a diagram showing an example of a resource / energy unit price table constituting the resource / energy unit price DB. As shown in FIG. 5, the unit price of each resource or energy is registered in advance in the resource / energy unit price table 1071.

  The material unit price table 1061 and the resource / energy unit price table 1071 may be constructed based on the purchase cost of each material or resource.

  The social cost calculation unit 103 calculates the material loss, etc., the social cost unit price by the material loss of each material registered in the material social cost unit price DB 108 and the resource / energy social cost unit price DB 109, or the society by the input of each resource, energy, etc. A function that calculates social costs due to material loss (hereinafter referred to as “material loss social costs”) and social costs due to input of resources (hereinafter referred to as “resource and energy social costs”) based on the unit price of costs, etc. is there.

  FIG. 6 is a diagram showing an example of a material social cost unit price table constituting the material social cost unit price DB. As shown in FIG. 6, the unit price of material loss social cost of each material is registered in advance in the material social cost unit price table 1081.

  FIG. 7 is a diagram showing an example of a resource / energy social cost unit price table constituting a resource / energy social cost unit price DB. As shown in FIG. 7, the unit price of the social cost of each resource or energy is registered in advance in the resource / energy social cost unit price table 1091.

  Note that the material social cost unit price table 1081 and the resource / energy social cost unit price table 1091 can be constructed using an integration coefficient. The integration factor is a scientific analysis of the impact of environmental impacts such as disposal of chemical substances on environmental problems such as soil contamination, and the amount of damage is calculated and weighted for each protection target such as human health and ecosystems. It is a coefficient to convert the amount of damage to the environment of the substance calculated using LIFE (Life cycle Impact assessment Method based on Endpoint modeling) that performs single indexing after performing the above. Here, LIFE is a technique developed by the National Institute of Advanced Industrial Science and Technology (AIST) in cooperation with an LCA project (METI, NEDO, Industrial Environment Management Association). This method quantifies the amount of damage at the end points of human health and ecosystems throughout the life cycle of products, etc., and makes it possible to calculate a single indicator that compares and integrates these effects as social costs. Yes. In lime, it is possible to evaluate 11 affected areas such as ozone depletion and more than 1000 environmentally hazardous substances. In addition, “N. Itsubo and A. Inaba: Int J LCA Vol. 8, No. 5 (2003), P305” is cited as a document related to lime.

  The device condition DB 105 is a database in which device conditions input by an administrator are registered. The quantity center DB 110 is a database in which information calculated by the material loss cost calculation unit 102, the social cost calculation unit 103, and the like is registered. The display unit 104 is a function for displaying a screen or the like for displaying a graph or the like based on information registered in the quantity center DB 110.

  Hereinafter, the processing procedure of the expense calculation apparatus 10 of FIG. 3 will be described. FIG. 8 is a flowchart for explaining the processing in the cost calculation apparatus according to the first embodiment. The process of FIG. 8 is executed every predetermined period. In the present embodiment, description will be made assuming that it is performed every day and after the production activity for the day is completed.

  In FIG. 8, when the administrator inputs the actual values of the apparatus conditions (for example, temperature, rotation speed, production speed, etc.) of the production apparatus for each day at each quantity center (quantity centers 1, 2, 3, and 4) The unit 101 registers the input value in the device condition DB 105 (S101).

  FIG. 9 is a diagram illustrating an example of a device condition table constituting the device condition DB. An apparatus condition table 1051 shown in FIG. 9 is an example in the case where the apparatus conditions are configured by temperature, rotation speed, production speed, and the like. The apparatus conditions vary depending on the type of manufacturing apparatus. Therefore, the configuration of the apparatus condition table 1051 may be different for each quantity center. In any case, the actual value of the day is registered in the apparatus condition table 1051 for each apparatus condition.

  Subsequently, when the administrator inputs the input quantity and output quantity of each material (materials A, B, C, and D) in each quantity center, and the input amount of resources and energy, the input unit 101 receives the input value. Is registered in the quantity center DB 110 (S102).

  FIG. 10 is a diagram illustrating an example of an input / output table constituting the quantity center DB. As shown in FIG. 10, the input / output table 1101 is a table for managing the input quantity (IN) and output quantity (OUT) of each material and the input amount of resources or energy for each quantity center. From the input / output table 1101, it can be seen that, in the quantity center 1, for the materials A and B, the respective input quantities are 1000 and 580 and the output quantities are 900 and 575. In the quantity center 2, it is understood that the input quantities of materials A, B, and C are 900, 575, and 500, and the output quantities are 850, 575, and 400. In the quantity center 3, it is understood that the input quantities of materials A, B, C, and D are 850, 575, 400, and 100, and the output quantities are 820, 570, 350, and 80. Further, in the quantity center 4, the input quantity is the same as the output quantity in the quantity center 3, and the output quantity, that is, the quantity constituting the finished product P is 800 for each of the materials A, B, C, and D. 570, 350, 70.

Subsequently, the material loss cost calculation unit 102 of the cost calculation apparatus 10 calculates the material loss (input quantity-output quantity) at each quantity center based on the information registered in the input / output table 1101, and the result is the quantity. Register in the material loss table of the center DB 110 (S103)
FIG. 11 is a diagram illustrating an example of a material loss table constituting the quantity center DB. As shown in FIG. 11, the material loss table 1102 is a table for managing the material loss of each material for each quantity center. For example, from the input / output table 1101 in FIG. 10, the input quantity of material A at the quantity center 1 is 1000 and the output quantity is 900. Therefore, the material loss of the material A in the quantity center 1 is 1000−900 = 100 (kg).

  Subsequently, the material loss cost calculation unit 102 calculates the material loss cost of each material for each quantity center, and registers the result in the material loss cost table of the quantity center DB 110 (S104). The material loss cost of each material is calculated by multiplying each material loss registered in the material loss table 1102 by each unit price registered in the material unit price table 1061 (FIG. 4). The total material loss cost for each material and each quantity center is also calculated by the material loss cost calculation unit 102 and registered in the material loss cost table.

  FIG. 12 is a diagram illustrating an example of a material loss cost table constituting the quantity center DB. As shown in FIG. 12, the material loss cost table 1103 is a table for managing the material loss cost of each material for each quantity center and managing the total value of the material loss cost for each material and each quantity center. For example, the material loss of the material A at the quantity center 1 is 100 (kg) from the material loss table 1102 in FIG. 11, and the unit price of the material A is 100 (yen / kg) from the material unit price table 1061 in FIG. Therefore, the material loss cost of the material A in the quantity center 1 is 100 × 100 = 10000 (yen).

  Subsequently, the material loss cost calculation unit 102 calculates the cost of each resource or energy (hereinafter referred to as “resource / energy cost”) for each quantity center, and registers the result in the resource / energy cost table of the quantity center DB 110. (S105). The resource / energy cost is calculated by multiplying the input registered in the input / output table 1101 (FIG. 10) by the unit price registered in the resource / energy unit price table 1071. The total resource / energy cost for each resource or energy and each quantity center is also calculated by the material loss cost calculation unit 102 and registered in the resource / energy cost table.

  FIG. 13 is a diagram illustrating an example of a resource / energy cost table constituting the quantity center DB. As shown in FIG. 13, the resource / energy cost table 1104 manages the resource / energy cost of each material for each quantity center, and manages the total value of the resource / energy cost for each resource or energy, and for each quantity center. It is a table. For example, from the input / output table 1101 in FIG. 10, the input amount of E resource at the quantity center 1 is 10 (kg), and from the resource / energy unit price table 1071 in FIG. 5, the unit price of E resource is 10 (yen / kg). is there. Therefore, the resource / energy cost of E resource in the quantity center 1 is 10 × 10 = 100 (yen).

  Subsequently, the social cost calculation unit 103 calculates the material loss social cost of each material for each quantity center, and registers the result in the material loss social cost table of the quantity center DB 110 (S106). The material loss social cost of each material is obtained by multiplying each material loss registered in the material loss table 1102 by the unit price of each material loss social cost registered in the material social cost unit price table 1081 (FIG. 6). Is calculated by The total material loss social cost for each material and each quantity center is also calculated by the social cost calculation unit 103 and registered in the material loss social cost table.

  FIG. 14 is a diagram illustrating an example of a material loss social cost table constituting the quantity center DB. As shown in FIG. 14, the material loss social cost table 1105 is a table for managing the material loss social cost of each material for each quantity center and managing the total value of the material loss social cost for each material and quantity center. is there. For example, from the material loss table 1102 in FIG. 11, the material loss of the material A at the quantity center 1 is 100 (kg), and from the material social cost unit price table 1081 in FIG. Yen / kg). Therefore, the material loss social cost of the material A in the quantity center 1 is 100 × 10 = 1000 (yen).

  Subsequently, the social cost calculation unit 103 calculates the resource / energy social cost for each quantity center, and registers the result in the resource / energy social cost table of the quantity center DB 110 (S107). The resource / energy social cost is calculated by multiplying the input amount registered in the input / output table 1101 (FIG. 10) by the unit price registered in the resource / energy social cost unit price table 1091. The total of the resource / energy social costs for each resource or energy and each quantity center is also calculated by the social cost calculation unit 103 and registered in the resource / energy social cost table.

  FIG. 15 is a diagram showing an example of a resource / energy social cost table constituting the quantity center DB. As shown in FIG. 15, the resource / energy social cost table 1106 manages the resource / energy social cost for each quantity center, and manages the total value of the resource / energy social cost for each resource or energy, and for each quantity center. It is a table. For example, from the input / output table 1101 of FIG. 10, the input amount of E resource at the quantity center 1 is 10 (kg), and the unit cost of the social cost of E resource is 20 (from the resource / energy social cost unit price table 1091 of FIG. Yen / kg). Therefore, the resource / energy social cost of E resources in the quantity center 1 is 10 × 20 = 200 (yen).

  As described above, according to the expense calculation apparatus 10 in the first embodiment, the amount of damage to the environment due to material loss can be calculated not only with the material loss cost but also with the same unit (amount) as the material loss cost.

  Next, various screens displayed by the display unit 104 using various information registered in the quantity center DB 110 will be described. 8 is executed every day, and as a result, daily information is stored in the quantity center DB 110.

  FIG. 16 is a diagram illustrating an example of a screen that displays the relationship between the total cost and time at each quantity center. In FIG. 16, a screen 410 shows the past 30 total costs (total of material loss cost, resource / energy cost, material loss social cost, and resource / energy social cost) in each of the quantity centers 1 to 4. It is a screen for displaying the transition of the day as a graph, and the display unit 104 displays based on information registered in the quantity center DB 110. The screen 410 has a display area 411 for displaying a graph, buttons 412 to 415 for displaying the transition of each cost for the past 30 days at each quantity center, and the like.

  In the display area 411, a straight line indicating a reference value (predetermined amount) of the total cost at each quantity center is displayed together with a graph showing the transition of the total cost at each quantity center. This reference value may be determined based on past results, for example. When the reference value is exceeded (day), a message 416 indicating that is displayed.

  By viewing the screen 410, the administrator can recognize, for example, that the total cost at the quantity center 2 is the highest among the four quantity centers. Therefore, when the manager clicks the button 413 to obtain more detailed information about the quantity center 2, the screen shown in FIG.

  FIG. 17 is a diagram illustrating an example of a screen that displays the relationship between each cost and time in the quantity center 2. In FIG. 17, a screen 420 displays the transition for the past 30 days for each cost (material loss cost, resource / energy cost, material loss social cost, resource / energy social cost) in the quantity center 2 as a graph. . The screen 420 includes a display area 421 for displaying a graph, a button 422 for displaying actual values such as device conditions for an arbitrary day, and the like.

  In the display area 421, a straight line indicating a reference value (predetermined amount) of each cost is displayed together with a graph indicating the transition of each cost. This reference value may be determined based on past results, for example. When the reference value is exceeded (day), a message 423 indicating that is displayed.

  By browsing the screen 420, for example, the administrator can recognize that the material loss cost is the highest in the quantity center 2, for example. In addition, by clicking the button 422, it is possible to display the actual values such as the device conditions of any day in the past 30 days of the quantity center 2.

  FIG. 18 is a diagram illustrating an example of a screen that displays actual values such as device conditions. In FIG. 18, a screen 430 displays device conditions, input material amounts and output amounts of materials, input amounts of resources, energy, and the like on a certain day. An apparatus condition display area 431 and material input / output amounts are displayed. It has a display area 432 and a resource / energy input amount display area 433. For example, the administrator can determine how to change the device conditions etc. in order to reduce the cost in the quantity center 2 by confirming the past equipment conditions, etc. The cost improvement plan in 2 can be drafted.

  In the production line, the production conditions are changed based on the improvement plan, and the production activities are performed. However, the production activities based on the new equipment conditions are also performed on a daily basis, and the processing described in FIG. Each cost is calculated on the basis of actual values such as the amount of input and output and the input of resources and energy. The manager repeats a cycle in which screens such as FIGS. 16 to 18 are displayed based on the calculated cost, a new improvement plan is created, and a production activity is performed based on the new improvement plan. This reduces the cost.

  In determining the validity of the improvement plan, according to the cost calculation apparatus 10 in the present embodiment, not only economic costs such as material loss costs and resource / energy costs, but also material loss social costs and resource / energy social costs. Since the amount of money can be calculated in units of money, the administrator can make a more appropriate judgment that also considers the environmental impact.

  For example, a case is assumed in which the state before improvement is the state shown in FIGS. 10, 11, 12, 13, 14, and 15. As a result of changing the equipment conditions and the like based on one improvement plan (hereinafter referred to as “improvement plan 1”), the material loss of the material C having a high unit price is reduced from 100 kg to 0 kg in the quantity center 2. It is assumed that 50 kg of material loss of material B with a low unit price is newly generated. In addition, as a result of changing the equipment conditions and the like based on another improvement plan (hereinafter referred to as “improvement plan 2”), the material loss of material C is reduced from 100 kg to 50 kg in the quantity center 2, and other materials No new material loss has occurred.

  In this case, calculating each cost in each improvement plan to determine which improvement plan is appropriate is as shown in FIG. FIG. 19 is a diagram for comparing the costs of the improvement plan 1 and the improvement plan 2. In addition, the unit price of each material and the social cost unit price are based on the values shown in FIGS. In FIG. 19, changes in resources, energy, and the like are not considered for convenience.

  As shown in FIG. 19, according to the improvement plan 1, the material loss cost has been reduced from 105,000 yen before the improvement to 5250 yen, but the material loss social cost has increased from 1000 yen to 250500 yen, It can be seen that the total increases from 106,000 yen to 255750 yen. On the other hand, according to the improvement plan 2, the material loss cost is reduced from 105,000 yen before the improvement to 55000 yen, and the material loss social cost is also reduced from 1000 yen to 750 yen, so that the total is from 106000 yen to 55750 yen. It can be seen that it is reduced. Therefore, in this case, it is determined that the improvement plan 2 is more appropriate.

  Here, if only the material loss cost is considered, the opposite conclusion that the improvement plan 1 is more appropriate is derived. However, according to the cost calculation apparatus 10 of the present embodiment, the social cost Can be calculated by the same unit as the material loss cost, that is, the amount of money, and therefore, a reasonable improvement plan can be obtained in consideration of the environmental impact. In particular, since the cost calculation apparatus 10 can calculate the material loss cost, the material loss social cost, the resource / energy social cost, and the resource / energy social cost for each quantity center based on the amount, Therefore, it is possible to easily understand the size of the manufacturing line, and to accurately grasp which manufacturing process in the production line has a problem, and to make an effective improvement plan.

  Next, as a second embodiment, an example will be described in which it is possible to support the formulation of a more appropriate improvement plan by taking into account the number of man-hours at each quantity center (the total work time of each worker). . The increase or decrease in man-hours is not only directly related to labor costs, but can also have an impact on the environment. That is, the reduction in the number of man-hours leads to the reduction of utilities such as the amount of power, gas, and heavy oil used in the factory, and the reduction of these utilities leads to the reduction of damage to the environment. Therefore, in the second embodiment, the labor cost and the value obtained by converting the amount of damage to the environment due to the generation of man-hours (hereinafter referred to as “man-hour social cost”) are further parameters.

  FIG. 20 is a diagram illustrating a functional configuration example of the expense calculation apparatus according to the second embodiment. 20, parts that are the same as the parts shown in FIG. 3 are given the same reference numerals, and explanation thereof is omitted. 20, in addition to the function of the cost calculation device 10 in the first embodiment, the cost calculation device 20 includes a labor cost calculation unit 111, a man-hour social cost calculation unit 112, a labor cost unit price DB 113, and a man-hour cost unit cost DB 114. In addition.

  The labor cost calculation unit 111 calculates the labor cost based on the number of man-hours generated in each quantity center and the unit cost of the labor cost per person registered in the labor cost unit price DB 113 (that is, the man-hour is calculated as the amount of money). Function).

  FIG. 21 is a diagram illustrating an example of a labor cost unit price table constituting the labor cost unit price DB. As shown in FIG. 21, the unit cost of personnel costs per person (per hour) is registered in advance in the personnel cost unit price table 1131.

  The man-hour social cost calculation unit 112 calculates the man-hour social cost based on the man-hour generated at each quantity center and the unit cost of the man-hour social cost registered in the man-hour social cost unit price DB 114 (that is, the environment due to the generation of man-hours). This function converts the amount of damage to the monetary amount.

  FIG. 22 is a diagram illustrating an example of a labor cost unit price table constituting the man-hour social cost unit price DB. As shown in FIG. 22, the unit price of man-hour social cost per person (per hour) is registered in advance in the man-hour social cost unit price table 1111.

  The unit price of the man-hour social cost can be calculated as follows, for example. That is, (1) The amount of energy or resources required per person is obtained for each energy and resource by dividing the amount of each type of energy and resource to be input to other than the manufacturing equipment of the entire factory by the number of employees. (2) For each energy and resource, the integration coefficient is obtained using the lime method described above. (3) For each energy and resource, by multiplying the energy amount or resource amount obtained in (1) by the integration coefficient obtained in (2), and further obtaining the sum of them, the unit cost of man-hour social cost can be obtained. It is done.

For example, the average amount of electricity required per hour is E (kwh), the amount of city gas is G (m ³ ), the amount of heavy oil is O (liter), the amount of water is W (liter), and the number of employees is P. (Person). In this case, the amount of each energy and resource required for one person per hour can be obtained from the following formula.
・ Electricity required for one person per hour: Ea = E / P (kwh / person / h)
・ Amount of city gas required per person per hour: Ga = G / P (m ³ / person · h)
・ Amount of heavy oil required per person per hour: Oa = O / P (liters / person / h)
・ Amount of water required per person per hour: Wa = W / P (liters / person / h)
Further, for example, the integration coefficient obtained using the lime method is as follows.
・ Eb: Damage amount to the environment when manufacturing 1kw of electricity (integration coefficient) (yen / kw)
・ Ob: amount of damage to the environment when producing 1 liter of oil (integration coefficient (yen / liter)
・ Wb: Amount of damage to the environment when producing 1 liter of water (integration factor) (yen / liter)
・ Gb: Damage amount to the environment when producing 1m3 city gas (integration factor) (yen / m ³ )
Then, the unit cost of social costs (environmental damage per person per hour) M is obtained as follows.

M (yen / person / time) = Ea, Eb + Ga, Gb + Wa, Wb + Ga, Gb
Hereinafter, a processing procedure of the cost calculation apparatus 20 of FIG. 20 will be described. FIG. 23 is a flowchart for explaining processing in the expense calculation apparatus according to the second embodiment. The process of FIG. 23 is executed every predetermined period as in the first embodiment (FIG. 8). In the present embodiment, description will be made assuming that it is performed every day and after the production activity for the day is completed. In FIG. 23, the same steps as those in FIG. 8 are denoted by the same reference numerals, and the description thereof is omitted.

  In FIG. 23, step S102a is obtained by changing the process of step S102 in FIG. That is, the manager inputs the man-hours in each quantity center in addition to the input quantity and output quantity of each material (materials A, B, C and D) in each quantity center and the input amount of resources and energy. . The input quantity and output quantity of each material in each quantity center, and the input amount of resources and energy are registered in the input / output table 1101 (FIG. 10), and the man-hours in each quantity center are entered in the input section. 101 is registered in the man-hour table of the quantity center DB 110.

  FIG. 24 is a diagram illustrating an example of a man-hour table constituting the quantity center DB. As shown in FIG. 24, the man-hour table 1107 is a table for managing man-hours for each quantity center. From the man-hour table 1107, the man-hours at the quantity center 1, the quantity center 2, the quantity center 3, and the quantity center 4 are 10 (person / hour), 1000 (person / hour), 5 (person / hour), and 20 (person, respectively). It can be seen that the total of them is 1035 (person / time).

  In step S103 to step S105, the material loss, the material loss cost, and the resource / energy cost are calculated by the material loss cost calculating unit 102 and registered in the quantity center DB 110, as in the first embodiment.

  Progressing to step S105-2 following step S105, the labor cost calculation unit 111 calculates a labor cost for each quantity center, and registers the result in the labor cost table of the quantity center DB 110. The labor cost is calculated by multiplying the man-hour registered in the man-hour table 1107 (FIG. 24) by the unit cost of the labor cost per person registered in the labor cost unit price table 1131 (FIG. 21). The total labor cost calculated for each quantity center is also calculated by the labor cost calculation unit 111 and registered in the labor cost table.

  FIG. 25 is a diagram illustrating an example of a labor cost table constituting the quantity center DB. As shown in FIG. 25, the labor cost table 1108 is a table for managing the labor cost for each quantity center and managing the total value. For example, the man-hour in the quantity center 1 is 10 (person / hour) from the man-hour table 1107 in FIG. 24, and the unit cost of the labor cost is 2000 (yen / hour) from the labor cost unit price table 1131 in FIG. Therefore, the labor cost in the quantity center 1 is 10 × 2000 = 20000 (yen).

  Subsequently, in steps S106 and S107, the material loss social cost and the resource / energy social cost are calculated by the social cost calculating unit 103 and registered in the quantity center DB 110, as in the first embodiment.

  Progressing to step S108 following step S107, the man-hour social cost calculation unit 112 calculates the man-hour social cost for each quantity center, and registers the result in the man-hour social cost table of the quantity center DB 110. The man-hour social cost is calculated by multiplying the man-hour registered in the man-hour table 1107 by the unit price of the man-hour social cost registered in the man-hour social cost unit price table 1141 (FIG. 22). The total man-hour social cost calculated for each quantity center is also calculated by the man-hour social cost calculating unit 112 and registered in the man-hour social cost table.

  FIG. 26 is a diagram illustrating an example of a man-hour social cost table constituting the quantity center DB. As shown in FIG. 26, the man-hour social cost table 1109 is a table for managing the man-hour social cost for each quantity center and managing the total value thereof. For example, from the man-hour table 1107 in FIG. 24, the man-hour at the quantity center 1 is 10 (person / hour), and from the man-hour social cost unit price table 1141 in FIG. 22, the unit cost of man-hour social cost is 20 (yen / hour). . Therefore, the man-hour social cost in the quantity center 1 is 10 × 20 = 200 (yen).

  As described above, according to the cost calculation device 20 in the second embodiment, in addition to the information calculated by the cost calculation device 10 in the first embodiment, the amount of damage to the environment due to personnel costs and man-hours (man-hour society Cost) can also be calculated. Therefore, information including labor costs and man-hour social costs is also displayed on various screens displayed by the display unit 104. For example, the total cost displayed for each quantity center on the screen 410 described in FIG. 16 is a value including labor costs and man-hour social costs.

  In addition, on the screen 420 described in FIG. 17, the transitions of the past 30 days of the labor cost and the man-hour social cost in the quantity center 2 are displayed as a graph. FIG. 27 is a diagram showing an example of a screen that displays the relationship between each cost and time in the quantity center 2 in the second embodiment. In the screen 420 of FIG. 27, changes in the past 30 days of the labor cost and the man-hour social cost are displayed as a graph.

  Furthermore, the man-hour for a certain day in the quantity center 2 is also displayed on the screen 430 described in FIG. FIG. 28 is a diagram illustrating an example of a screen that displays actual values such as device conditions according to the second embodiment. The screen 430 in FIG. 28 further has a man-hour display area 434. In the man-hour display area 434, the man-hour of a certain day in the quantity center 2 is displayed.

  Therefore, the manager can make an improvement plan and determine the appropriateness of the improvement plan in consideration of labor costs and man-hour social costs. For example, the man-hours in the quantity center 2 change according to the improvement plan 1 and the improvement plan 2 described in the first embodiment, and the labor cost and the man-hour social cost in the quantity center 2 are, for example, as shown in FIG. Shall be.

  FIG. 29 is a diagram for comparing the improvement plan 1 and the improvement plan 2 in consideration of the labor cost and the man-hour social cost. In this case, it can be confirmed that the improvement plan 2 is not only advantageous from the viewpoint of personnel costs, but also advantageous from the viewpoint of damage to the environment by 24,000-16000 = 8000 yen.

  Further, three improvement plans (improvement plans 3, 4 and 5) which are completely different from the above-described improvement plan 1 and improvement plan 2 are examined. According to the improvement plans 3, 4 and 5, it is assumed that the material loss at the quantity center 3 has a value as shown in FIG.

  FIG. 30 is a diagram illustrating material loss and man-hours of materials B and C of the quantity center 3 according to the improvement plans 3, 4 and 5. In FIG. 30, the material loss and man-hours of the materials B and C before the improvement of the quantity center 3 were 5 (kg), 50 (kg), and 5 (person / hour), respectively. For example, it is shown that the values were 10 (kg), 30 (kg), and 5.1 (person / hour), respectively. Further, according to the improvement plan 4, they are 0 (kg), 38 (kg), and 50 (person / hour), respectively, and according to the improvement plan 5, they are 0 (kg), 40 (kg), and 5.2 (respectively). Person / time).

  FIG. 31 is a diagram illustrating a result of calculating various costs of improvement plans 3, 4 and 5 based on FIG. Note that the various costs in FIG. 31 are calculated based on the unit price described above. In FIG. 31, according to the conventional determination method A based on the material loss cost, the improvement plan 3 is the most advantageous in comparing the improvement plans. Further, according to the determination method B considering the material loss social cost described in the first embodiment, the improvement plan 4 is the most advantageous. Furthermore, according to the determination method C that also considers the man-hours described in the second embodiment, the improvement plan 5 is the most advantageous. Thus, the conclusion may differ depending on each judgment method, and according to the judgment methods B and C according to the present invention, it is considered that a more appropriate conclusion in consideration of the influence on the environment can be obtained.

  Note that the expense calculation apparatus 10 in the present embodiment may be incorporated as a part of an accounting system in the core business system so as to be linked with a production management system or a material management system.

  The present invention is not limited to such specific embodiments, and various modifications and changes can be made within the scope of the gist of the present invention described in the claims.

Regarding the above description, the following items are further disclosed.
(Appendix 1)
Information acquisition means for acquiring input amount information indicating the amount of an input item and output amount information indicating the amount of an output item in a manufacturing process of the product, and storing the input amount information and the output amount information in a predetermined storage area; ,
A first database for managing unit prices of the input items;
The input object is calculated by calculating a difference between physical quantities based on the input quantity information and the output quantity information stored in the predetermined storage area by the information acquisition means, and the difference is managed in the first database. A first conversion means for converting to an amount using the unit price of;
A second database for managing the amount of damage to the environment per unit of difference as an amount;
The second conversion for converting the difference into an amount indicating the amount of damage to the environment due to the occurrence of the difference using the amount of damage to the environment per unit of difference managed as an amount in the second database A cost calculation device.
(Appendix 2)
The cost calculation apparatus according to appendix 1, wherein the input material and the output material include material of the product.
(Appendix 3)
The cost calculation apparatus according to appendix 2, wherein the input item further includes resources or energy input to manufacture the product.
(Appendix 4)
The expense calculation apparatus according to any one of appendices 1 to 3, further comprising storage means for storing information calculated by the first conversion means and the second conversion means.
(Appendix 5)
Displaying means for displaying a first graph showing the relationship between the amount of money calculated by the first conversion means and the second conversion means and time using the information stored in the storage means is further provided. The cost calculation apparatus according to supplementary note 4, characterized by:
(Appendix 6)
When the amount of money calculated by the first conversion means or the second conversion means exceeds a predetermined amount in the first graph, the display means displays a message to that effect. The cost calculation apparatus according to appendix 5.
(Appendix 7)
The display means uses the information stored in the storage means to display a second graph showing the relationship between the sum of the amounts calculated by the first conversion means and the second conversion means and time. The cost calculation apparatus according to any one of appendices 4 to 6, wherein the cost calculation device is displayed.
(Appendix 8)
When the sum of the amounts calculated by the first conversion unit or the second conversion unit exceeds a predetermined amount in the second graph, the display unit displays a message indicating that effect. The cost calculation apparatus according to appendix 7, which is a feature.
(Appendix 9)
A cost calculation method for calculating a cost for manufacturing a product using a computer,
An information acquisition procedure for acquiring input amount information indicating the amount of an input item and output amount information indicating the amount of an output item in the manufacturing process of the product, and storing the input amount information and the output amount information in a predetermined storage area When,
In the information acquisition procedure, a difference in physical quantity is calculated based on the input quantity information and the output quantity information stored in the predetermined storage area, and the difference is calculated for the input article managed in the first database. A first conversion procedure that converts to monetary amounts using unit prices;
A second conversion procedure for converting the difference into an amount indicating the amount of damage to the environment due to the occurrence of the difference using the amount of damage to the environment per unit of difference managed as an amount in the second database The cost calculation method characterized by having.
(Appendix 10)
The cost calculation method according to claim 11, wherein the input material and the output material include an amount of material of the product.
(Appendix 11)
The cost calculation method according to supplementary note 10, wherein the input item further includes resources or energy input to manufacture the product.
(Appendix 12)
On the computer,
An information acquisition procedure for acquiring input quantity information indicating the quantity of an input article and output quantity information indicating the quantity of an output article in a manufacturing process of the product, and storing the input quantity information and the output quantity information in a predetermined storage area; ,
In the information acquisition procedure, a difference in physical quantity is calculated based on the input quantity information and the output quantity information stored in the predetermined storage area, and the difference is calculated for the input article managed in the first database. A first conversion procedure that converts to monetary amounts using unit prices;
A second conversion procedure for converting the difference into an amount indicating the amount of damage to the environment due to the occurrence of the difference using the amount of damage to the environment per unit of difference managed as an amount in the second database Cost calculation program to execute.
(Appendix 13)
On the computer,
An information acquisition procedure for acquiring input quantity information indicating the quantity of an input article and output quantity information indicating the quantity of an output article in a manufacturing process of the product, and storing the input quantity information and the output quantity information in a predetermined storage area; ,
In the information acquisition procedure, a difference in physical quantity is calculated based on the input quantity information and the output quantity information stored in the predetermined storage area, and the difference is calculated for the input article managed in the first database. A first conversion procedure that converts to monetary amounts using unit prices;
A second conversion procedure for converting the difference into an amount indicating the amount of damage to the environment due to the occurrence of the difference using the amount of damage to the environment per unit of difference managed as an amount in the second database A computer-readable recording medium on which a cost calculation program for executing the above is recorded.
(Appendix 14)
Input quantity information indicating the quantity of the input material in the manufacturing process of the product, output quantity information indicating the quantity of the output article, and man-hour information indicating the man-hour are acquired, and the input quantity information, the output quantity information, and the man-hour information are predetermined. Information acquisition means to be stored in the storage area,
A first database for managing unit prices of the input items;
The input object is calculated by calculating a difference between physical quantities based on the input quantity information and the output quantity information stored in the predetermined storage area by the information acquisition means, and the difference is managed in the first database. A first conversion means for converting to an amount using the unit price of;
A second database for managing the amount of damage to the environment per unit of difference as an amount;
The second conversion for converting the difference into an amount indicating the amount of damage to the environment due to the occurrence of the difference using the amount of damage to the environment per unit of difference managed as an amount in the second database Means,
A third database for managing unit costs of labor costs of workers in the manufacturing process;
Third conversion means for converting the man-hour information stored in the predetermined storage area by the information acquisition means into an amount using a unit price of the labor cost managed in the third database;
A fourth database for managing the amount of damage to the environment per unit of man-hours as a monetary amount;
The man-hour information stored in the predetermined storage area by the information acquisition means is generated by using the amount of damage to the environment per unit of man-hour managed as an amount in the fourth database. A cost calculation apparatus comprising: a fourth conversion means for converting into an amount indicating an amount of damage to the environment.
(Appendix 15)
The cost according to appendix 14, further comprising storage means for storing information calculated by the first conversion means, the second conversion means, the third conversion means, and the fourth conversion means. Calculation device.
(Appendix 16)
Using the information stored in the storage means, the relationship between the amount of money and time calculated by the first conversion means, the second conversion means, the third conversion means, and the fourth conversion means The cost calculation apparatus according to appendix 15, further comprising display means for displaying a first graph indicating
(Appendix 17)
The display means, when the amount of money calculated by the first conversion means or the second conversion means, the third conversion means and the fourth conversion means in the first graph exceeds a predetermined amount The cost calculation apparatus according to appendix 16, wherein a message indicating that is displayed.
(Appendix 18)
The display means uses the information stored in the storage means, and the amount calculated by the first conversion means, the second conversion means, the third conversion means, and the fourth conversion means The expense calculation apparatus as described in any one of Supplementary notes 15 thru | or 17 which displays the 2nd graph which shows the relationship between the sum total of these, and time.
(Appendix 19)
In the second graph, the display means has a sum of amounts calculated by the first conversion means, the second conversion means, the third conversion means, or the fourth conversion means exceeding a predetermined amount. 19. The cost calculation apparatus according to appendix 18, wherein a message indicating that is displayed.
(Appendix 20)
A cost calculation method for calculating a cost for manufacturing a product using a computer,
An information acquisition procedure for acquiring input amount information indicating the amount of an input item and output amount information indicating the amount of an output item in the manufacturing process of the product, and storing the input amount information and the output amount information in a predetermined storage area When,
In the information acquisition procedure, a difference in physical quantity is calculated based on the input quantity information and the output quantity information stored in the predetermined storage area, and the difference is calculated for the input article managed in the first database. A first conversion procedure that converts to monetary amounts using unit prices;
A second conversion procedure for converting the difference into an amount indicating the amount of damage to the environment due to the occurrence of the difference using the amount of damage to the environment per unit of difference managed as an amount in the second database When,
Third conversion for converting the man-hour information stored in the predetermined storage area in the information acquisition procedure into an amount using a unit price of the labor cost of the worker in the manufacturing process managed in a third database Procedure and
In the information acquisition procedure, the man-hour information stored in the predetermined storage area is used as the amount of damage to the environment per unit of man-hours managed as a monetary amount in a fourth database. A cost calculation method comprising: a fourth conversion procedure for converting into an amount of money indicating the amount of damage to an object.
(Appendix 21)
On the computer,
An information acquisition procedure for acquiring input quantity information indicating the quantity of an input article and output quantity information indicating the quantity of an output article in a manufacturing process of the product, and storing the input quantity information and the output quantity information in a predetermined storage area; ,
In the information acquisition procedure, a difference in physical quantity is calculated based on the input quantity information and the output quantity information stored in the predetermined storage area, and the difference is calculated for the input article managed in the first database. A first conversion procedure that converts to monetary amounts using unit prices;
A second conversion procedure for converting the difference into an amount indicating the amount of damage to the environment due to the occurrence of the difference using the amount of damage to the environment per unit of difference managed as an amount in the second database And a third unit for converting the man-hour information stored in the predetermined storage area in the information acquisition procedure into a monetary amount using a unit cost of the labor cost of the worker in the manufacturing process managed in a third database. Conversion procedure and
In the information acquisition procedure, the man-hour information stored in the predetermined storage area is used as the amount of damage to the environment per unit of man-hours managed as a monetary amount in a fourth database. A cost calculation program for executing a fourth conversion procedure for converting into an amount indicating the amount of damage to an object.
(Appendix 22)
On the computer,
An information acquisition procedure for acquiring input quantity information indicating the quantity of an input article and output quantity information indicating the quantity of an output article in a manufacturing process of the product, and storing the input quantity information and the output quantity information in a predetermined storage area; ,
In the information acquisition procedure, a difference in physical quantity is calculated based on the input quantity information and the output quantity information stored in the predetermined storage area, and the difference is calculated for the input article managed in the first database. A first conversion procedure that converts to monetary amounts using unit prices;
A second conversion procedure for converting the difference into an amount indicating the amount of damage to the environment due to the occurrence of the difference using the amount of damage to the environment per unit of difference managed as an amount in the second database And a third unit for converting the man-hour information stored in the predetermined storage area in the information acquisition procedure into a monetary amount using a unit cost of the labor cost of the worker in the manufacturing process managed in a third database. Conversion procedure and
In the information acquisition procedure, the man-hour information stored in the predetermined storage area is used as the amount of damage to the environment per unit of man-hours managed as a monetary amount in a fourth database. The computer-readable recording medium which recorded the expense calculation program for performing the 4th conversion procedure converted into the money amount which shows the amount of damage to an object.

It is a figure which shows the hardware constitutions of the cost calculation apparatus which concerns on one Example of this invention. It is a figure which shows the example of the production line of the product in embodiment of this invention. It is a figure which shows the function structural example of the expense calculation apparatus in 1st embodiment. It is a figure which shows the example of the material unit price table which comprises material unit price DB. It is a figure which shows the example of the resource and energy unit price table which comprises resource and energy unit price DB. It is a figure which shows the example of the material social cost unit price table which comprises material social cost unit price DB. It is a figure which shows the example of the resource and energy social cost unit price table which comprises resource and energy social cost unit price DB. It is a flowchart figure for demonstrating the process in the expense calculation apparatus in 1st embodiment. It is a figure which shows the example of the apparatus condition table which comprises apparatus condition DB. It is a figure which shows the example of the input / output table which comprises quantity center DB. It is a figure which shows the example of the material loss table which comprises quantity center DB. It is a figure which shows the example of the material loss cost table which comprises quantity center DB. It is a figure which shows the example of the resource and energy cost table which comprises physical quantity center DB. It is a figure which shows the example of the material loss social cost table which comprises quantity center DB. It is a figure which shows the example of the resource and energy social cost table which comprises physical quantity center DB. It is a figure which shows the example of a screen which displays the relationship between the total cost in each quantity center, and time. It is a figure which shows the example of a screen which displays the relationship between each cost and time in the quantity center. It is a figure which shows the example of a screen which displays track record values, such as apparatus conditions. It is a figure for comparing the cost of the improvement plan 1 and the improvement plan 2. FIG. It is a figure which shows the function structural example of the expense calculation apparatus in 2nd embodiment. It is a figure which shows the example of the personnel cost unit price table which comprises personnel cost unit price DB. It is a figure which shows the example of the personnel cost unit price table which comprises personnel cost unit price DB. It is a flowchart figure for demonstrating the process in the expense calculation apparatus in 2nd embodiment. It is a figure which shows the example of the man-hour table which comprises quantity center DB. It is a figure which shows the example of the personnel expense table which comprises quantity center DB. It is a figure which shows the example of the man-hour social cost table which comprises physical quantity center DB. It is a figure which shows the example of a screen which displays the relationship between each cost and time in the quantity center 2 in 2nd embodiment. It is a figure which shows the example of a screen which displays results values, such as an apparatus condition in 2nd embodiment. It is a figure for comparing the improvement plan 1 and the improvement plan 2 in consideration of the labor cost and the man-hour social cost. It is a figure which shows the material loss and man-hour of material B and C of the quantity center 3 by the improvement plans 3, 4 and 5. It is a figure which shows the result of having calculated various costs of improvement proposals 3, 4 and 5 based on FIG.

Explanation of symbols

11 CPU
12 memory unit 13 display unit 14 output unit 15 input unit 16 communication unit 17 storage device 18 driver 19 recording medium 101 input unit 102 material loss cost calculation unit 103 social cost calculation unit 104 display unit 105 device condition DB
106 Material unit price DB
107 Resource / energy unit price DB
108 Material Social Cost Unit Price DB
109 Resource / energy social cost unit price DB
110 Material Center DB
111 Personnel Cost Calculation Unit 112 Man-hour Social Cost Calculation Unit 113 Personnel Cost Unit Price DB
114 Effort Social Cost Unit Price DB
B System bus

Claims (5)

Information acquisition means for acquiring input amount information indicating the amount of an input item and output amount information indicating the amount of an output item in a manufacturing process of the product, and storing the input amount information and the output amount information in a predetermined storage area; ,
A first database for managing unit prices of the input items;
The input object is calculated by calculating a difference between physical quantities based on the input quantity information and the output quantity information stored in the predetermined storage area by the information acquisition means, and the difference is managed in the first database. A first conversion means for converting to an amount using the unit price of;
A second database for managing the amount of damage to the environment per unit of difference as an amount;
The second conversion for converting the difference into an amount indicating the amount of damage to the environment due to the occurrence of the difference using the amount of damage to the environment per unit of difference managed as an amount in the second database A cost calculation device. 2. The cost calculation apparatus according to claim 1, further comprising storage means for storing information calculated by the first conversion means and the second conversion means. Displaying means for displaying a first graph showing the relationship between the amount of money calculated by the first conversion means and the second conversion means and time using the information stored in the storage means. The cost calculation apparatus according to claim 2, wherein: A cost calculation method for calculating a cost for manufacturing a product by a computer,
An information acquisition procedure for acquiring input amount information indicating the amount of an input item and output amount information indicating the amount of an output item in the manufacturing process of the product, and storing the input amount information and the output amount information in a predetermined storage area When,
In the information acquisition procedure, a difference in physical quantity is calculated based on the input quantity information and the output quantity information stored in the predetermined storage area, and the difference is calculated for the input article managed in the first database. A first conversion procedure that converts to monetary amounts using unit prices;
A second conversion procedure for converting the difference into an amount indicating the amount of damage to the environment due to the occurrence of the difference using the amount of damage to the environment per unit of difference managed as an amount in the second database The cost calculation method, wherein the computer executes . Input quantity information indicating the quantity of the input material in the manufacturing process of the product, output quantity information indicating the quantity of the output article, and man-hour information indicating the man-hour are acquired, and the input quantity information, the output quantity information, and the man-hour information are predetermined. Information acquisition means to be stored in the storage area,
A first database for managing unit prices of the input items;
The input object is calculated by calculating a difference between physical quantities based on the input quantity information and the output quantity information stored in the predetermined storage area by the information acquisition means, and the difference is managed in the first database. A first conversion means for converting to an amount using the unit price of;
A second database for managing the amount of damage to the environment per unit of difference as an amount;
The second conversion for converting the difference into an amount indicating the amount of damage to the environment due to the occurrence of the difference using the amount of damage to the environment per unit of difference managed as an amount in the second database Means,
A third database for managing unit costs of labor costs of workers in the manufacturing process;
Third conversion means for converting the man-hour information stored in the predetermined storage area by the information acquisition means into an amount using a unit price of the labor cost managed in the third database;
A fourth database for managing the amount of damage to the environment per unit of man-hours as a monetary amount;
The man-hour information stored in the predetermined storage area by the information acquisition means is generated by using the amount of damage to the environment per unit of man-hour managed as an amount in the fourth database. A cost calculation apparatus comprising: a fourth conversion means for converting into an amount indicating an amount of damage to the environment.

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