JP6479081B2 - Cost control device - Google Patents

Description

  The present invention relates to a cost control apparatus that is most suitable for use in a food manufacturing factory or the like that manufactures products based on daily orders, and more specifically, by performing highly accurate daily cost calculation on a daily basis. The present invention relates to a cost management device that makes it possible to understand revenue on a base basis and speed up management decisions.

  In general, the cost calculation at food manufacturing factories is usually done on a monthly basis, and even if the cost is calculated on a daily basis, it is based on rough estimates of material costs, labor costs, etc. However, there is a problem in that it is not possible to accurately obtain profits by such cost calculation, and as a result, it is impossible to make an optimum management judgment.

  By the way, recently, there is an enterprise that has introduced an integrated core business system called ERP (Enterprise Resource Plannning) in each company, and includes a cost management system in the integrated core business system to perform cost management. .

  For example, Patent Document 1 discloses a “standard cost calculation system” that can quickly perform cost analysis and cost evaluation even in individual order production.

  However, the “standard cost calculation system” disclosed in Patent Document 1 is a standard cost calculation performed before manufacturing a product, and is intended only for a monthly cost calculation on a monthly basis. Is not something to do.

  Therefore, it cannot be applied to a food manufacturing factory or the like that manufactures foods to be sold on the day based on orders from convenience stores or the like.

  In this type of food manufacturing plant, etc., orders for food production are received on a daily basis, and food is manufactured and delivered on a daily basis. In this case, the actual cost is calculated on a daily basis. In the standard cost calculation on a monthly basis described in Patent Document 1, it is difficult to accurately grasp profits, and optimal management judgment cannot be made.

JP 2009-122987 A

  Accordingly, an object of the present invention is to provide a cost management apparatus that enables daily revenue recognition and quick management judgment by performing highly accurate actual cost calculation on a daily basis. .

In order to achieve the above object, the invention of claim 1 is based on orders received from a store such as a convenience store, in a plurality of manufacturing plants such as a food manufacturing plant that manufactures products such as foods to be sold on the day at the store. A cost management device for managing an actual cost of the product on a daily basis for each manufacturing plant , comprising a center device connected to the plurality of manufacturing plants via a network, wherein the center device includes the product management and material unit price management device for managing the purchase price of material each day according to the manufacture, the labor management device for managing daily labor costs information relating to manufacture of the products, the equipment cost information relating to the manufacture of the product of and equipment costs management apparatus, and a cost management apparatus for managing the expense information relating to manufacture of the products orders in each manufacturing plant equipped with, each manufacturing plant, engaged in the manufacture of the day of the product And material cost calculation means for calculating based material costs to the material purchase unit price acquired from the bid management unit of the center apparatus via the network, the labor costs of daily of production of the day of the product via the network the equipment cost management system of the labor managing device and the labor cost calculation means for calculating, based on the labor information obtained from the day the center device equipment expenses for manufacturing via the network of the products of the center device and equipment cost calculation means for calculating based on the obtained equipment cost information from, expense calculation for calculating on the basis of the costs of production of the day of the product to the cost retrieved expense information from the management apparatus of the center apparatus via the network comprising means, the material cost calculated in the material cost calculation means, labor costs calculated by the labor calculating means, the equipment costs With daily costing system for calculating the daily cost of a product from the output costs calculated in equipment cost and the cost calculating means is calculated by a means according to the order, the center device, the respective production via the network The apparatus further comprises a daily cost management device that acquires the daily cost calculated by the daily cost calculation device of the factory and stores and manages the daily cost for each manufacturing plant .

According to a second aspect of the invention, in the invention of claim 1, wherein the day following costing system, the calculated daily cost of a product to a material-specific products manufactured in the day, the daily price control apparatus, the network The daily cost for each item calculated by the daily cost calculation device of each manufacturing factory is acquired and stored and managed .

The invention according to claim 3, in the invention of claim 1 or 2, before Symbol date cost transition to display in response to the following cost control device the daily another transition daily sales and gross profit day cost managed by Display means;
Is further provided.

According to a fourth aspect of the present invention, in the invention according to any one of the first to third aspects, the daily transition of the ratio between the material cost and the labor cost of the daily cost managed by the daily cost management device is displayed. Cost content display means is further provided.

The invention according to claim 5 is the item according to any one of claims 2 to 4 , wherein the item displays the sales amount by item corresponding to the daily cost by item managed by the daily cost management device. It further comprises a separate sales display means.

The invention according to claim 6 is the invention according to any one of claims 1 to 5 , wherein the center device calculates a fixed cost of the product every month, and the monthly cost calculation device. And a monthly cost management device for managing the fixed cost calculated in (1) on a monthly basis.

According to the present invention, the production of the actual cost of the products that definitive in multiple manufacturing plants of food manufacturing factory or the like to produce each the product of food or the like to sell on that day in the store on the basis of orders from the store such as a convenience store A cost management device that manages each factory on a daily basis, comprising a center device connected to the plurality of manufacturing factories via a network, wherein the center device determines a unit price of material for manufacturing the product. a material unit price management device for managing daily, and labor management device for managing daily labor costs information relating to manufacture of the product, and installation cost management device for managing the equipment cost information relating to the manufacture of the product, the manufacturing and expense management device for managing the expense information relating to manufacture of the products order at the factory equipped with, each manufacturing plant, the network material costs of production of the day of the product The labor of to the material bid management and material cost calculation means for calculating, based on the purchase unit price acquired from the device, the day the center device via the network daily labor costs of production of the product of the center device Labor cost calculation means for calculating based on labor cost information acquired from the cost management device, and the facility cost information acquired from the facility cost management device of the center device via the network for the equipment cost related to the production of the product on the day And an expense calculation means for calculating an expense related to the production of the product for the day based on the expense information acquired from the expense management apparatus of the center apparatus via the network. , material costs calculated in the material cost calculation means, labor costs calculated by the labor cost calculation means, equipment costs calculated by the facility cost calculation unit and With daily costing system from expenses calculated by the serial expense calculating means calculates the daily cost of a product according to the order, the center device, the daily cost computing device of each manufacturing factory via the network The daily cost calculated in step 1 is acquired and the daily cost is stored and managed for each manufacturing plant. This makes it possible to grasp revenue on a daily basis with high accuracy. This has the effect of enabling quick management decisions.

FIG. 1 is a block diagram showing an example of a production management system to which a cost management apparatus according to the present invention is applied. FIG. 2 is a flowchart showing an example of cost management processing in the production management system shown in FIG. FIG. 3 is a flowchart showing an example of detailed processing of the daily cost calculation apparatus shown in FIG. FIG. 4 is a diagram showing an example of a cost transition display screen when the cost management apparatus according to the present invention is employed. FIG. 5 is a diagram showing an example of a cost breakdown display screen when the cost management apparatus according to the present invention is employed. FIG. 6 is a diagram illustrating an example of a sales display screen for each item when the cost management apparatus according to the present invention is employed.

  Hereinafter, embodiments for carrying out the present invention will be described in detail with reference to the accompanying drawings.

  In the following embodiment, a process of manufacturing products at a plurality of factories for each store group based on order information received based on orders from a plurality of stores and delivering the products to the stores that have received orders. The case where the cost management apparatus according to the present invention is applied to a production management system to be managed is shown. Here, multiple stores are assumed to be convenience stores, etc. scattered in various places. For example, a food manufacturing factory is assumed that manufactures foods and the like in response to orders received and delivers the foods to be sold on the same day to the convenience store that received the orders.

  FIG. 1 is a block diagram showing an example of a production management system to which a cost management apparatus according to the present invention is applied.

  In FIG. 1, this production management system 100 includes a plurality of stores 10-1, 10-2,... 10-p, 10-p + 1, 10-p + 2, ... 10-q, ... 10-r, 10-r + 1, 10 −r + 2,... 10-n, a plurality of factories 20-1, 20-2,... 20-N (factory A, factory B,... Factory N) and a center device 40, and a plurality of factories 20− 1, 20-2,... 20 -N and the center device 40 are connected via the network 30 and are configured to mutually transmit and receive data.

  A plurality of stores 10-1, 10-2, ... 10-p, 10-p + 1, 10-p + 2, ... 10-q, ... 10-r, 10-r + 1, 10-r + 2, ... 10-n -1, 10-2, ... 10-p, first store group, store 10-p + 1, 10-p + 2, ... 10-q, second store group, ... store 10-r, 10-r + 1, ... classified into the Nth store group consisting of 10-n.

  Then, the stores 10-1, 10-2,..., 10-p of the first store group place an order for manufacturing the product with respect to the factory 20-1 (factory A), and the factory 20-1 (factory A). Receives the order, manufactures the product based on the received information related to the reception, and delivers the product to the received stores 10-1, 10-2,... 10-p.

  In addition, the stores 10-p + 1, 10-p + 2,... 10-q of the second store group place orders for manufacturing products from the factory 20-2 (factory B), and the factory 20-2 (factory B). Receives the order, manufactures the product based on the received information related to the reception, delivers the product to the received stores 10-1, 10-2,... 10-p, Stores 10-r, 10-r + 1,..., 10-n of the Nth store group place orders for manufacturing products from the factory 20-N (factory N), and the factory 20-N (factory N) Upon receiving this order, the product is manufactured based on the reception information related to this reception, and the product is delivered to the received stores 10-r, 10-r + 1,... 10-n.

  The plurality of factories 20-1, 20-2,... 20-N (factory A, factory B,... Factory N) have an order management device 21, a delivery management device 22, and a daily cost calculation device 23, respectively. The center device 40 includes a material unit price management device 41, a labor cost management device 42, an equipment cost management device 43, an expense management device 44, an order / delivery information management device 45, a daily cost management device 46, and a monthly cost management device. 47.

  The order management device 21 of each factory 20-1, 20-2,..., 20-N (factory A, factory B,... Factory N) has the stores 10-1, 10-2,. 10-p + 1, 10-p + 2,... 10-q,... 10-r, 10-r + 1, 10-r + 2,. -2, ... 10-p, 10-p + 1, 10-p + 2, ... 10-q, ... 10-r, 10-r + 1, 10-r + 2, ... 10-n, the order received is received. Such order information is transmitted to the order / delivery information management device 45 of the center device 40 via the network 30.

  Further, the delivery management device 22 is connected to each factory 10-1, 10-2, ... 10-p, 10-p, from each factory 20-1, 20-2, ... 20-N (factory A, factory B, ... factory N). -P + 1, 10-p + 2,... 10-q,... 10-r, 10-r + 1, 10-r + 2,. The delivery information managed by the delivery management device 22 is transmitted to the order / delivery information management device 45 of the center device 40 via the network 30.

  The material unit price management device 41 of the center device 40 determines the unit price of the material cost of the product according to the order received at each factory 20-1, 20-2, ... 20-N (factory A, factory B, ... factory N) on a daily basis. Manage on a base. This material cost includes the unit price of the raw material of the product, the unit price of the topping product, the unit price of the product container, the unit price of the label attached to the container, and the like.

  The labor cost management device 42 manages labor costs related to the manufacture of products related to orders received at each factory 20-1, 20-2,... 20-N (factory A, factory B,... Factory N). This labor cost includes wages, direct work hours, etc. of direct workers involved in the manufacture of products. These pieces of information include factory 20-1, 20-2,... 20-N (factory A, factory B, ... Notified from the factory N) via the network 30.

  The equipment cost management device 43 manages equipment costs related to the manufacture of products related to orders received at each factory 20-1, 20-2,... 20-N (factory A, factory B,... Factory N). This equipment cost includes utility costs such as electricity, gas and water as well as depreciation and repair costs for equipment.

  The expense management device 44 manages expenses related to the manufacture of products related to orders received at each factory 20-1, 20-2,... 20-N (factory A, factory B,... Factory N). This expense includes general administrative expenses such as communication expenses, travel expenses, and meeting expenses.

  The order / delivery information management device 45 is based on the order information and delivery information received via the network 30 from each factory 20-1, 20-2,... 20-N (factory A, factory B,... Factory N). Product orders and delivery information are managed for each of the factories 20-1, 20-2, ... 20-N (factory A, factory B, ... factory N).

  The daily cost management device 46 calculates the daily cost calculated by the daily cost calculation device 23 of each factory 20-1, 20-2, ... 20-N (factory A, factory B, ... factory N), which will be described in detail later. Manage information.

  Monthly cost management device 47 performs monthly actual cost calculation on a monthly basis for products related to orders received at each factory 20-1, 20-2, ... 20-N (factory A, factory B, ... factory N). Go and manage monthly cost information. Then, management judgment is made based on a comparison between the monthly actual cost information based on this monthly actual cost calculation and the cumulative value of the daily actual cost information managed by the daily cost management device 46.

  The monthly cost management device 47 may perform monthly standard cost calculation based on the budget setting, and may make management judgment based on comparison between the monthly standard cost information and the cumulative value of the daily cost information. .

  The daily cost calculation device 23 of each factory 20-1, 20-2,..., 20-N (factory A, factory B,... Factory N) is based on the daily order information managed by the order management device 21. Calculate the daily cost of products produced in

  The daily cost calculation device 23 includes material cost calculation means 23-1, labor cost calculation means 23-2, equipment cost calculation means 23-3, and expense calculation means 23-4, respectively.

  Here, the material cost calculation means 23-1 calculates the material cost related to the production of the ordered product, and the material cost calculation means 23-1 manages the material unit price of the center device 40 via the network 30. Based on the material cost information acquired from the material unit price management device 41, the material cost for manufacturing the product related to the order is calculated.

  The labor cost calculation means 23-2 calculates the labor cost related to the production of the ordered product. The labor cost calculation means 23-2 is connected to the labor cost management apparatus 42 of the center apparatus 40 via the network 30. Based on the labor cost information acquired from the labor cost management apparatus 42, the labor cost for manufacturing the product related to the order is calculated.

  The equipment cost calculation means 23-3 calculates the equipment cost related to the production of the ordered product, and this equipment cost calculation means 23-3 is also connected to the equipment cost management apparatus 43 of the center device 40 via the network 30. Based on the equipment cost information acquired from the equipment cost calculation means 23-3, the equipment cost for manufacturing the product related to the order is calculated. Here, utility costs such as electricity bills, gas bills, water bills are utility costs measured at each factory 20-1, 20-2, ... 20-N (factory A, factory B, ... factory N). Although it may be adopted, for example, the monthly utility costs managed by the equipment cost management device 43 are averaged and calculated as the utility costs related to the production of the product related to the order. May be. Note that the depreciation cost, repair cost, etc. of the equipment related to the production of the product related to the order are calculated based on the equipment cost information managed by the equipment cost management device 43. The equipment cost in this case is the estimated equipment cost.

  The expense calculation means 23-4 calculates the expense related to the production of the ordered product, and this expense calculation means 23-4 is connected to the expense management apparatus 44 of the center apparatus 40 via the network 30. Based on the expense information acquired from the management device 44, the expense relating to the manufacture of the product related to the order is calculated.

  The material cost calculated by the material cost calculating means 23-1, the labor cost calculated by the labor cost calculating means 23-2, the equipment cost calculated by the equipment cost calculating means 23-3, and the cost calculating means 23-4 were calculated. Calculate the daily cost of the product related to the order from the expenses.

  The daily cost of the product related to the order calculated by the daily cost calculation device 23 is transmitted to the daily cost management device 46 of the center device 40 via the network 30, and the daily cost management device 46 of the center device 40. Managed by.

  FIG. 2 is a flowchart showing an example of cost management processing in the production management system 100 shown in FIG.

  This processing example shows a cost management processing example performed for the factory 20-1 (factory A), for example, but is performed for the other factories 20-2,... 20-N (factory B,. This is the same as the cost management process.

  The factory 20-1 (factory A) checks whether an order based on an order from the stores 10-1 and 10-2 has been received (step 201). If it is determined that an order has not been received (NO in step 201), the process returns to step 201 and waits for an order.

  If it is determined in step 201 that the order has been received (YES in step 201), the order information related to this order is stored and managed in the order management device 21 (step 202), and the order information stored and managed in this order management device 21. Is transmitted to the order / delivery information management device 45 of the center device 40 via the network 30 (step 203).

  Then, a product is manufactured based on the order information stored and managed by the order management device 21 (step 204).

  Next, it is checked whether the manufacture of the product is completed (step 205). If the manufacture of the product is not completed (NO in step 205), the process returns to step 205 and waits for the completion of the manufacture of the product. When the manufacture of the product is completed (YES in step 205), the labor cost information required for manufacturing the product, that is, the labor cost information related to the manufacture of the product is received via the network 30 as order / delivery information of the center device 40. It transmits to the management apparatus 45 (step 206).

  Next, in step 207, the daily cost of the product is calculated by the daily cost calculation device 23 (step 208), and the daily cost calculated by this daily cost calculation device 23 is sent via the network 30 to the center device 40. Are sent to the daily cost management apparatus 46, and this process is terminated.

  FIG. 3 is a flowchart showing a detailed processing example (processing of step 207) of the daily cost calculation apparatus 23 shown in FIG.

  The daily cost calculation apparatus 23 is first connected to the material unit price management apparatus 41 of the center apparatus 40 via the network 30, and the labor cost calculation means 23-2 performs the labor cost calculation unit 23-2 based on the material cost information acquired from the material unit price management apparatus 41. The material cost for manufacturing the product related to the order is calculated (step 301).

  Next, the daily cost calculation device 23 is connected to the labor cost management device 42 of the center device 40 via the network 30, and the labor cost calculation means 23-2 is based on the labor cost information acquired from the labor cost management device 42. Labor costs relating to the manufacture of the product related to the order are calculated (step 302).

  Further, the daily cost calculation device 23 is connected to the equipment cost management device 43 of the center device 40 via the network 30, and the equipment cost calculation means 23-3 performs the relevant operation based on the equipment cost information acquired from the equipment cost management device 43. The facility cost for manufacturing the product related to the order is calculated (step 303).

  Further, the daily cost calculation device 23 is connected to the expense management device 44 of the center device 40 via the network 30, and based on the expense information acquired from the expense management device 44, the cost calculation means 23-4 relates to the received order. Expenses related to the manufacture of are calculated (step 304).

  The material cost calculated by the material cost calculating means 23-1, the labor cost calculated by the labor cost calculating means 23-2, the equipment cost calculated by the equipment cost calculating means 23-3, and the cost calculating means 23-4 were calculated. The daily cost of the product related to the order is calculated from the expense (step 305), and the calculation of the daily cost is terminated.

  In the production management system 100 employing the cost management apparatus of this embodiment, as described above, the factories 20-1, 20-2,... 20-N (factory A, factory B,... Factory N) Since the daily cost calculated by the daily cost calculation device 23 is stored and managed by the daily cost management device 46 of the center device 40, the daily cost information stored and managed by the daily cost management device 46 is stored in the daily cost information. Based on this, the daily cost is evaluated by displaying the transition of the daily cost in the center device 40 and each factory 20-1, 20-2, ... 20-N (factory A, factory B, ... factory N). be able to.

  FIG. 4 is a diagram showing an example of a cost transition display screen when the cost management apparatus according to the present invention is employed.

  The display example shown in FIG. 4 shows a cost transition display screen at a specific factory. Here, the first to fifth days of March 2017 are selected, and the day of the week is Wednesday, Thursday, Friday, Saturday. Shows the case of the day. In FIG. 4, the solid line shows the change in sales, the broken line shows the change in cost corresponding to this, and the cross-hatched graph shows the gross profit in that case.

  As is clear from FIG. 4, in this cost transition, there are days with high sales but low gross margin, days with high sales, high gross margin, days with low sales and low gross margin. This makes it possible to make optimal management decisions by referring to this.

  FIG. 5 is a diagram showing an example of a cost breakdown display screen when the cost management apparatus according to the present invention is employed.

  The display example shown in FIG. 5 shows the breakdown of cost breakdown at a specific factory. Here again, the first to fifth days of March 2017 are selected, and the day of the week is Wednesday, Thursday, Friday, Saturday, Sunday. Shows the case. In FIG. 5, the cross-hatched graph shows labor costs, and the white graph shows material costs.

  As is apparent from FIG. 5, in this cost breakdown, it can be seen that there are days when the ratio of the material cost and labor cost is high, and there are also low days. With reference to this, it is possible to make an optimum management judgment in consideration of labor costs and material costs.

  FIG. 6 is a diagram illustrating an example of a sales display screen for each item when the cost management apparatus according to the present invention is employed.

  In the display example shown in FIG. 6, the ratio between the sales amount and the cost for each item in a specific factory is shown. Again, 1st to 5th of March 2017 is selected, and the days of the week are shown for Wednesday, Thursday, Friday, Saturday, and Sunday, and the cross-hatching graph shows labor costs required for manufacturing the product. The white graph shows the cost of the corresponding product.

  As can be seen from FIG. 6, in the sales display by item, there are days when the ratio of the cost to the sales amount is high, and there are also days when the cost is low. With reference to this, it is possible to make an optimum management judgment for each item.

  4 to 6 refer to the management information of the daily cost management device 46 of the center device 40, and the center device 40 and each factory 20-1, 20-2, ... 20-N (factory A). , Factory B, ... factory N).

  4 to 6, the cost transition display screen based on the daily cost calculation, the cost breakdown display screen, and the sales display screen for each item are configured to be displayed as separate screens, but based on the daily cost calculation. The cost transition display screen, the cost breakdown display screen, the sales by item display screen, and other evaluation screens shown in FIGS. 4 to 6 may be displayed as one screen.

  In this embodiment, the monthly cost management device 47 of the center device 40 performs standard monthly cost calculation and actual monthly cost calculation, and compares the calculated standard monthly cost with the actual monthly cost. In addition to the management judgment based on the above daily cost calculation, the standard monthly cost and the actual monthly cost in the monthly cost management apparatus 47 of the center device 40 are determined. By considering management decisions based on these comparisons, it becomes possible to make more optimal management decisions including cost management on a daily basis and cost management on a monthly basis.

  In the above embodiment, the daily cost calculator 23 is provided in each factory 20-1, 20-2,... 20-N (factory A, factory B,. Although the daily cost calculation is performed by the calculation device 23, these daily cost calculation devices 23 are provided in the daily cost management device 46 of the center device 40, and here, each factory 20-1, 20. -2, ... 20-N (factory A, factory B, ... factory N) may be configured to perform daily costing. In this case, information necessary for daily cost calculation from each factory 20-1, 20-2,... 20-N (factory A, factory B,. By configuring to transmit to the cost management device 46, the daily cost calculation device 23 provided in each factory 20-1, 20-2, ... 20-N (factory A, factory B, ... factory N) is omitted. can do.

  Also, the daily cost information calculated by the daily cost calculation device 23, the daily cost information managed by the daily cost management device 46, and the monthly cost information managed by the monthly cost management device 47 are the plan document ( (Estimates, design documents, etc.) and business management tables can be used to improve the efficiency of each business strategy work.

  It should be noted that the present invention is not limited to the above-described embodiments, and many modifications can be made by the ordinary creative ability of those skilled in the art within the scope of the technical idea of the present invention.

10-1, 10-2, ... 10-p, 10-p + 1, 10-p + 2, ... 10-q, ... 10-r, 10-r + 1, 10-r + 2, ... 10-n ... stores 20-1, 20 -2, ... 20-N ... Factory 21 ... Order management device 22 ... Delivery management device 23 ... Daily cost calculation device 23-1 ... Material cost calculation means 23-2 ... Labor cost calculation means 23-3 ... Equipment cost calculation means 23-4 ... Expense calculation means 30 ... Network 40 ... Center device 41 ... Material unit price management device 42 ... Labor cost management device 43 ... Equipment cost management device 44 ... Expense management device 45 ... Order / delivery information management device 46 ... Daily cost Management device 47 ... Monthly cost control device

Claims (6)

Daily based on the actual cost of the products that definitive in multiple manufacturing plants for each of the manufacturing plant of the food manufacturing factory or the like to produce each the product of food or the like to sell on that day in the store on the basis of orders from the store such as a convenience store A cost management device managed by
A center device connected to the plurality of manufacturing factories via a network;
The center device is
A material unit price management device for managing the unit price of materials related to the manufacture of the product every day ;
A labor cost management device for managing labor cost information related to the manufacture of the product on a daily basis;
An equipment cost management device for managing equipment cost information related to the manufacture of the product;
Expense management device that manages expense information related to the manufacture of the product ordered at each manufacturing factory ;
Comprising
Each manufacturing plant
A material cost calculating means for calculating a material cost related to the production of the product on the day based on a unit price of purchase obtained from the material unit price management device of the center device via the network;
Labor cost calculating means for calculating daily labor costs related to the production of the product on the basis of labor cost information acquired from the labor cost management device of the center device via the network ;
Facility cost calculating means for calculating facility costs related to the production of the product on the day based on the facility cost information acquired from the facility cost management device of the center device via the network ;
Expense calculation means for calculating expenses related to the production of the product on the day based on the expense information acquired from the expense management apparatus of the center apparatus via the network ;
The material cost calculated by the material cost calculating means, the labor cost calculated by the labor cost calculating means, the equipment cost calculated by the equipment cost calculating means, and the cost calculated by the cost calculating means, It has a daily costing device that calculates the daily cost of products,
The center device is
A daily cost management device that acquires the daily cost calculated by the daily cost calculation device of each manufacturing factory via the network and stores and manages the daily cost for each manufacturing factory; Cost control device characterized by The daily costing device is
To calculate the daily cost of the product to the product by item of the production on that day,
The daily cost control device is:
The cost management apparatus according to claim 1, wherein the daily cost for each item calculated by the daily cost calculation apparatus of each manufacturing factory is acquired and stored and managed via the network . And the cost of transition display means for displaying in response to the previous Symbol daily cost management device the daily daily sales and gross profit another transition date of the cost to be managed by,
The cost management apparatus according to claim 1, further comprising: Cost content display means for displaying daily transition of the ratio between the material cost and labor cost of the daily cost managed by the daily cost control device;
The cost management apparatus according to claim 1 , further comprising: Item-by-item sales display means for displaying the sales amount by item corresponding to the daily cost by item managed by the daily cost control device;
The cost management apparatus according to claim 2 , further comprising: The center device is
A monthly cost calculation device for calculating a fixed cost of the product on a monthly basis;
A monthly cost management device that manages the fixed cost calculated by the monthly cost calculation device on a monthly basis;
The cost management apparatus according to claim 1 , further comprising:

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