JP7568564B2 - Cost management support device, cost management support method, and cost management support program - Google Patents

Description

The present invention relates to a cost management support device, a cost management support method, and a cost management support program.

In custom-order manufacturing industries such as large machinery manufacturers, a budget is often allocated at the time of actual ordering to perform a variance analysis based on the initial cost estimate.

Patent document 1 describes a product cost management support device that allows even those who are unfamiliar with product cost calculations to easily obtain results in a short amount of time.

Japanese Patent Application Publication No. 8-212273

However, with conventional technology, it was not easy to grasp the cost reduction/increase at each process.

The present invention has been made in consideration of the above problems, and aims to provide a cost management support device, a cost management support method, and a cost management support program that make it easy to grasp cost reductions/cost increases in each process.

In order to solve the above-mentioned problems and achieve the object, the cost management support device according to the present invention is a cost management support device comprising a control unit and a storage unit, the storage unit comprising a serial number configuration data table including, for each component part of a product by serial number and by component part of the product, the estimated cost of the component parts and a first difference between the official cost of the component parts and the estimated cost, and an order data table including the order amount of the component parts by serial number and by component part, the control unit comprising cost information output means for outputting, for each component part by serial number and by component part based on the serial number configuration data table and the order data table, the first difference as information representing the increase or decrease in cost incurred in the department that performed the cost calculation, and the second difference between the order amount and the official cost as information representing the increase or decrease in cost incurred in the department that placed the order.

In addition, in the cost management support device according to the present invention, the control unit is further characterized by having a registration reception means for receiving the first difference by serial number and by component part from the department that performed the cost calculation, and registering the first difference in the serial number configuration data table.

The cost management support device according to the present invention is also characterized in that, when the order amount is in Japanese yen, the cost information output means outputs the sum of the estimated cost and the first difference by serial number and by component part as a Japanese yen purchase budget.

In addition, in the cost management support device according to the present invention, the cost information output means is characterized in that, when the order amount is in Japanese yen, the cost information output means outputs a third difference between the order amount and the Japanese yen purchase budget by serial number and by component part as a breakdown of information showing the increase or decrease in costs incurred in the department that placed the order.

The cost management support device according to the present invention is also characterized in that, when the order amount is in foreign currency, the cost information output means calculates the sum of the estimated cost and the first difference by serial number and by component part as a Japanese currency purchasing budget, and outputs the value obtained by dividing the Japanese currency purchasing budget by the exchange rate at the time of the order as a foreign currency purchasing budget.

In addition, in the cost management support device according to the present invention, the cost information output means is characterized in that, when the order amount is in foreign currency, the cost information output means outputs a fourth difference between the order amount and the foreign currency purchase budget by serial number and by component part as a breakdown of information showing the increase or decrease in costs incurred in the department that placed the order.

In addition, in the cost management support device according to the present invention, the cost information output means calculates the rate difference between the exchange rate at the time of receiving the order and the exchange rate at the time of placing the order, by serial number and by component part, when the order amount is in foreign currency, and outputs a fifth difference calculated by multiplying the foreign currency purchase budget by the rate difference, as a breakdown of information showing the increase or decrease in costs incurred by the department that placed the order.

In addition, in the cost management support device according to the present invention, the cost information output means outputs a sixth difference, which is the sum of the first difference and the second difference, by serial number and by component part, as information representing the increase or decrease in costs incurred throughout the company.

The cost management support method according to the present invention is characterized by including the steps of: reading out a serial number configuration data table including the estimated cost of components and a first difference between the official cost of the components and the estimated cost for each serial number and each component of the product; and an order data table including the order amount of the components for each serial number and each component; and outputting, based on the serial number configuration data table and the order data table, the first difference as information representing the increase or decrease in cost incurred in the department that performed the cost calculation, and the second difference between the order amount and the official cost as information representing the increase or decrease in cost incurred in the department that placed the order, for each serial number and each component.

The cost management support program according to the present invention is characterized by having a computer execute the steps of: reading out a serial number configuration data table including, for each component part of a product by serial number, the estimated cost of each component part and a first difference between the official cost of each component part and the estimated cost; and an order data table including the order amount of each component part by serial number and by component part; and outputting, for each component part by serial number and based on the serial number configuration data table and the order data table, the first difference as information representing the increase or decrease in cost incurred in the department that performed the cost calculation, and the second difference between the order amount and the official cost as information representing the increase or decrease in cost incurred in the department that placed the order.

The present invention has the effect of making it easy to grasp the cost reduction/increase in each process.

FIG. 1 is a block diagram illustrating an example of a configuration of a cost management support device according to an embodiment. FIG. 2 is a diagram illustrating an example of a flow of a cost management support process according to the embodiment. FIG. 3 is a diagram illustrating an example of order data according to the embodiment. FIG. 4 is a diagram illustrating an example of serial number data according to the embodiment. FIG. 5 is a diagram illustrating an example of serial number configuration data according to the embodiment. FIG. 6 is a diagram illustrating an example of order data according to the embodiment. FIG. 7 is a diagram illustrating an example of a rate master according to the embodiment. FIG. 8 is a diagram illustrating an example of a data structure according to the embodiment. FIG. 9 is a diagram illustrating an example of cost information according to the embodiment.

Below, embodiments of a cost management support device, a cost management support method, and a cost management support program according to the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to these embodiments.

[1. Configuration]
FIG. 1 is a block diagram illustrating an example of a configuration of a cost management support apparatus 100 according to an embodiment.

The cost management support device 100 is a commercially available desktop personal computer. Note that the cost management support device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

The cost management support device 100 includes a memory unit 1, a control unit 2, a communication interface unit 3, and an input/output interface unit 4. Each unit included in the cost management support device 100 is connected to each other so that they can communicate with each other via any communication path.

The storage unit 1 stores data such as various databases, tables, and files. The storage unit 1 records computer programs that work with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. The storage unit 1 can be, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, or an optical disk.

In addition, the memory unit 1 stores order data 1a, serial number data 1b, serial number configuration data 1c, order data 1d, rate master 1e, etc. Details of order data 1a, serial number data 1b, serial number configuration data 1c, order data 1d, and rate master 1e will be described later.

The control unit 2 includes a memory control unit 2a, a registration reception unit 2b, and a cost information output unit 2c.

The memory control unit 2a controls the reading and writing of data stored in the memory unit 1.

The registration reception unit 2b receives information (design CD/CU, described below) from the department that performed the cost calculation, which indicates the increase or decrease in costs incurred in the department that performed the cost calculation, by serial number and by component part, and registers the information in the serial number configuration data 1c. Details of the information indicating the increase or decrease in costs incurred in the department that performed the cost calculation will be described later.

The cost information output unit 2c outputs the cost information (see FIG. 9) described below. Specifically, the cost information output unit 2c outputs, for example, by serial number and by component part, information showing the increase or decrease in costs incurred in the department that performed the cost calculation and information showing the increase or decrease in costs incurred in the department that placed the order to the output device 120 via the input/output interface unit 4. Details of the information showing the increase or decrease in costs incurred in the department that performed the cost calculation and information showing the increase or decrease in costs incurred in the department that placed the order will be described later.

The communication interface unit 3 communicatively connects the cost management support device 100 to the network 200 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 3 has a function of communicating data with other devices via the communication line. Here, the network 200 has a function of connecting the cost management support device 100 and other devices so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

An input device 110 and an output device 120 are connected to the input/output interface unit 4. The output device 120 may be a monitor (including a home television), as well as a speaker or a printer. The input device 110 may be a keyboard, a mouse, a microphone, or a monitor that works with a mouse to provide a pointing device function.

The cost management support device 100 of the embodiment may be operated as a server device, and may be capable of transmitting and receiving input information and output information to and from terminals in each department (e.g., sales department, design department, procurement department, etc.) via the network 200.

2. Cost Management Support Processing Flow
2 is a diagram showing an example of a flow of a cost management support process according to an embodiment. In the example of Fig. 2, a case will be described in which each process is sales, design, and procurement. First, the cost management support device 100 receives a request for quotation from the sales department to the design department (step S1).

Next, the cost management support device 100 accepts input information related to the creation of a BOM (bill of materials) by the design department (step S2). In step S2, a cost estimate (initial cost estimate) for the manufactured product is performed.

Next, the cost management support device 100 notifies the sales department of the cost estimate response based on the estimated calculation in step S2 (step S3).

Next, when the sales department provides an estimate to the customer and the order is confirmed (step S4), the cost management support device 100 accepts the order input from the sales department (step S5). The order input in step S5 creates order data 1a and serial number data 1b.

Figure 3 is a diagram showing an example of order data 1a according to an embodiment. Order data 1a according to an embodiment includes an order number, order date, customer, line number, product number, and quantity. The order number indicates a number that identifies the order. The order date indicates the date on which the order was placed. The customer indicates the customer who purchased the product. The line number indicates a line number used to identify data managed with the same order number. The product number indicates a number or name that identifies a product. Note that products may be managed using two items: a product number that identifies the product, and a product number name that indicates the name of the product number. The quantity indicates the number of products.

Figure 4 is a diagram showing an example of serial number data 1b in an embodiment. The serial number data 1b in an embodiment includes a serial number, an order number, a line number, a part number, a quantity, a delivery date, and a completion date. The explanation of the part number and quantity is the same as that in Figure 3, so it will be omitted. The serial number indicates a serial number issued for each order. This serial number is used to manage the production of the product. The order number and line number correspond to the order number and line number in the order data 1a. The delivery date indicates the delivery date of the product. The completion date indicates the completion date of the product.

Returning to FIG. 2, next, the cost management support device 100 accepts input information related to the creation of a BOM after the order is confirmed from the design department (step S6). At the time of step S6, cost reduction (CD)/cost increase (CU) occurs due to design factors. In step S6, the registration reception unit 2b accepts the registration of cost reduction (CD)/cost increase (CU) due to design factors with respect to the estimated cost.

Next, the cost management support device 100 notifies the procurement department of the input information received up to the processing of step S6 in order to link the input information to the ERP (Enterprise Resources Planning) side (step S7).

Next, the cost management support device 100 receives input information related to the linking of design information from the procurement department (step S8). Through the linking of design information in step S8, serial number configuration data 1c is created.

Figure 5 is a diagram showing an example of the manufacturing number configuration data 1c according to the embodiment. The manufacturing number configuration data 1c according to the embodiment includes the manufacturing number, configuration number, product number, estimated cost, and design CD/CU. The manufacturing number corresponds to the manufacturing number in Figure 4. The explanation of the product number is the same as that in Figure 3, so it will be omitted. The configuration number is a number that manages the finished product, parts, and units used in the configuration of a product whose production is managed by the manufacturing number. In the example of Figure 5, the configuration number 00-00-01 indicates a finished product. Unit A is composed of part A with configuration number 00-01-01, part B with configuration number 00-01-02, and part C with configuration number 00-01-03. Unit B is composed of part D with configuration number 00-02-02, and part E with configuration number 00-02-02.

The estimated cost indicates the expected cost of manufacturing finished products, parts, and units that are managed by configuration numbers. The design CD/CU (first difference) indicates the cost reduction/cost increase that occurred during the design stage. Note that the design CD/CU in the embodiment is merely a budget setting for an item, and is not a design cost budget.

Returning to FIG. 2, next, the cost management support device 100 accepts an order input from the procurement department (step S9). The order input in step S9 creates order data 1d. At the time of step S9, cost reductions (CD)/cost increases (CU) due to purchasing factors and cost reductions (CD)/cost increases (CU) due to exchange rate factors occur. For example, when the procurement department places an order with a vendor based on a purchase request from the design department, the difference resulting from negotiations with the vendor is managed as purchasing CD/CU.

Figure 6 is a diagram showing an example of order data 1d in an embodiment. The order data 1d in an embodiment includes an order number, order date, supplier, currency, order rate, line number, configuration number, serial number, product number, foreign currency order amount, and Japanese currency order amount. The order number indicates a number that identifies the order. The explanation of the product number is omitted as it is the same as that in Figure 3.

The order date indicates the date on which the order was placed. The supplier indicates the supplier of the parts being ordered. The currency indicates the currency used to purchase the parts being ordered. The order rate indicates the exchange rate applied on the order date. The line number indicates the line number used to identify data managed with the same order number. The configuration number and serial number correspond to the configuration number and serial number of the serial number configuration data 1c. The foreign currency order amount indicates the order amount in a foreign currency (other than JPY). The Japanese currency order amount indicates the order amount in Japanese currency (JPY).

Figure 7 is a diagram showing an example of rate master 1e in an embodiment. Rate master 1e is used to obtain the rate at the time of receipt (rate at the time of ordering) of the currency in order data 1d. Rate master 1e in an embodiment includes a rate category, a currency, an application date, and a rate. The rate category indicates the rate category such as the normal rate and TTM (Telegraphic Transfer Middle Rate). In this embodiment, all rate categories are "normal". The currency indicates the type of currency. The application date indicates the date on which the rate is applied. The rate indicates the value of the rate.

The relationship between the above-mentioned order data 1a, serial number data 1b, serial number configuration data 1c, order data 1d, and rate master 1e is shown in Figure 8. Figure 8 is a diagram showing an example of the data structure of an embodiment. O indicates a key item (a primary key used to identify data). The order date of the order data 1a, the configuration number, estimated cost, and design CD/CU of the serial number configuration data 1c, the pass, order rate, serial number, foreign currency order amount, and Japanese currency order amount of the order data 1d, and the rate of the rate master 1e are used to output cost information (see Figure 9) described below.

Returning to FIG. 2, finally, the cost information output unit 2c outputs the cost information (step S10).

FIG. 9 is a diagram showing an example of cost information in an embodiment. The cost information in an embodiment includes the serial number, order date (order date), configuration number, product number, order number-line, order currency, estimated cost, design CD/CU, purchase budget, order rate, purchase budget (foreign currency), foreign currency order amount, order rate, Japanese currency order amount, purchase CD/CU (foreign currency), purchase CD/CU (Japanese currency), exchange CD/CU, procurement CD/CU, and company-wide CD/CU.

The serial number, component number, product number, order number-line, order currency, foreign currency order amount, order rate, and Japanese currency order amount are obtained from the order data 1d. The order date is obtained from the order data 1a.

The estimated cost and design CD/CU are obtained from the manufacturing number configuration data 1c. The estimated cost indicates the estimated cost at the time of design (in this embodiment, the initial budget). The design CD/CU indicates the cost reduction (CD)/cost increase (CU) registered by the design side.

The purchasing budget (Japanese yen purchasing budget) indicates the budget on the procurement/purchasing side. The purchasing budget is the estimated cost plus the design CD/CU (estimated cost + design CD/CU). If the procurement/purchasing side can place a reduced order against this budget, it will result in a cost reduction (CD).

The order rate indicates the base rate (the order rate for the relevant currency) at the time the order is placed. The order rate is calculated based on the order date and rate master.

The purchase budget (foreign currency) is calculated by dividing the purchase budget by the exchange rate at the time of the order (received receipt). In the example embodiment, the calculation is done in USD, but the exchange rate at the time of the order, such as EUR, is used for the calculation depending on the order currency.

Purchase CD/CU (foreign currency) is the difference (fourth difference) calculated by (foreign currency order amount) - (purchase budget (foreign currency)).

When purchased in Japanese yen, the purchase CD/CU (Japanese yen) is the difference (third difference) calculated by (Japanese yen order amount) - (purchase budget). When purchased in foreign currency, the purchase CD/CU (Japanese yen) is calculated by (purchase CD/CU (foreign currency)) x (rate at time of order).

The foreign exchange CD/CU is the difference (fifth difference) calculated by (purchase budget (foreign currency)) x (rate at time of order - rate at time of order). Budgeting is carried out in Japanese yen. The difference between the rate at the time of receiving the order (for the relevant currency) and the rate at the time of ordering is managed as the foreign exchange CD/CU.

Procurement CD/CU (second difference) indicates the total CD/CU for the procurement department. Procurement CD/CU is calculated as (Purchase CD/CU (Japanese currency)) + (Exchange CD/CU).

Company-wide CD/CU indicates the company-wide CD/CU for each order. Company-wide CD/CU is the difference (sixth difference) calculated by (design CD/CU) + (procurement CD/CU). The total of company-wide CD/CU is the amount of change from the initial budget. In this embodiment, percentage-of-completion sales are used, and the total of company-wide CD/CU is also used as the denominator (landed cost) for calculating percentage-of-completion sales.

As shown in the cost information in Figure 9, by visualizing the budget variance, the cost information can be used to review the planned costs at the time of the next design estimate (cost estimate). In addition, the cost information makes it possible to understand the department (process) in which the increase or decrease occurred, so the cost information can be used for evaluations in the relevant department and for process improvements. In addition, for orders placed in foreign currency, the impact of exchange rates is also visualized, so the cost information can also be used to determine the causes of budget variances.

For example, in the example of part A in the cost information in Figure 9, the company-wide CD/CU appears to be positive (a cost increase of ¥100). Specifically, in the example of part A, the cost increased by ¥300 at the time of design (design CD/CU) (due to design changes, etc.), and decreased by -¥200 at the time of procurement (procurement CD/CU). From this result, it can be seen that the procurement department was able to reduce the order price, but the order price increased due to differences in the design content from the initial assumptions on the design side, and it is clear that the accuracy of estimates on the design side needs to be improved.

For example, in the example of part D in the cost information in Figure 9, the procurement CD/CU appears as a positive (a cost increase of ¥80). Breaking down the contents of the procurement CD/CU reveals a cost reduction of -¥105 in the purchase CD/CU and a cost increase of ¥185 in the exchange CD/CU, which indicates that this is a cost increase in exchange valuation. From this result, the procurement department can see that they were able to reduce the order price, but that the effects of exchange rates caused costs to increase from the initial estimate, and as a future improvement, they can take measures such as hedging risks by using exchange contracts.

As described above, according to the embodiment of the cost management support device 100, the cost reduction (CD)/cost increase (CU) in each process is visualized, making it easier to improve processes. In addition, it is possible to improve the accuracy of future estimated costs, and reduce unprofitable projects.

[3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)]
This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby making it possible to contribute to goals 8 and 9 of the SDGs.

In addition, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, which can contribute to the achievement of SDGs goals 12, 13, and 15.

In addition, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

4. Other embodiments
The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using a known method.

In addition, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

In addition, with regard to the cost management support device 100, each component shown in the figure is a functional concept, and does not necessarily have to be physically configured as shown in the figure.

For example, the processing functions of the cost management support device 100, particularly the processing functions performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that contains programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the cost management support device 100 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and cooperates with the CPU to form the control unit.

This computer program may also be stored in an application program server connected to the cost management support device 100 via any network, and all or part of it may be downloaded as needed.

In addition, the program for executing the processing described in this embodiment may be stored on a non-transitory computer-readable recording medium, and may also be configured as a program product. Here, the term "recording medium" refers to a memory card, a USB (Universal Serial Bus) memory, a SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile This includes any "portable physical media" such as a Blu-ray (registered trademark) Disc, and a Blu-ray (registered trademark) Disc.

A "program" is a data processing method written in any language or description method, and may be in any format, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration consisting of multiple modules or libraries, and a program that works in conjunction with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, can use well-known configurations and procedures.

The various databases stored in the memory unit are storage devices such as RAM, ROM, etc., fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

The cost management support device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. The cost management support device 100 may be realized by implementing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the figures, and all or part of them can be functionally or physically distributed and integrated in any unit depending on various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively.

The present invention is particularly useful in manufacturing industries where a budget is allocated at the time of actual ordering to perform variance analysis against the initial cost estimate.

100 Cost management support device 1 Memory unit
1a Order data
1b Serial number data
1c Serial number configuration data
1d Order data
1e Rate master 2 Control unit
2a Memory control unit
2b Registration Reception Section
2c Cost information output unit 3 Communication interface unit 4 Input/output interface unit 110 Input device 120 Output device 200 Network

Claims (9)

A cost management support device including a control unit and a storage unit,
The storage unit is
A serial number configuration data table including, for each serial number and each component part of a product, an estimated cost of the component part and a first difference between the official cost of the component part and the estimated cost;
An order data table including order amounts for components by serial number and by component;
Equipped with
The control unit is
a cost information output means for outputting, by serial number and by component part, the first difference as information representing an increase or decrease in cost incurred in a department that performed the cost calculation, and the second difference between the order amount and the official cost as information representing an increase or decrease in cost incurred in a department that placed an order, based on the serial number configuration data table and the order data table ;
said cost information output means outputs, when said order amount is in Japanese yen, a sum of said estimated cost and said first difference amount by serial number and by component part as a Japanese yen purchase budget;
A cost management support device comprising: the control unit is a registration receiving means for receiving the first price difference by serial number and by component part from the department that performed the cost calculation, and registering the first price difference in the serial number configuration data table;
Further comprising:
2. The cost management support device according to claim 1, said cost information output means outputs, when said order amount is in Japanese yen, a third difference between said order amount and said Japanese yen purchase budget by serial number and by component part, as a breakdown of information showing an increase or decrease in costs incurred in the department that placed said order;
2. The cost management support device according to claim 1 , A cost management support device including a control unit and a storage unit,
The storage unit is
A serial number configuration data table including, for each serial number and each component part of a product, an estimated cost of the component part and a first difference between the official cost of the component part and the estimated cost;
An order data table including order amounts for components by serial number and by component;
Equipped with
The control unit is
a cost information output means for outputting, by serial number and by component part, the first difference as information representing an increase or decrease in cost incurred in the department that performed the cost calculation, and the second difference between the order amount and the official cost as information representing an increase or decrease in cost incurred in the department that placed the order, based on the serial number configuration data table and the order data table.
Equipped with
said cost information output means, when said order amount is in foreign currency, calculates, for each serial number and each component part, the sum of said estimated cost and said first difference as a Japanese currency purchasing budget, and outputs, as a foreign currency purchasing budget, a value obtained by dividing said Japanese currency purchasing budget by the exchange rate at the time of the order;
A cost management support device comprising: the cost information output means outputs, when the order amount is in foreign currency, a fourth difference between the order amount and the foreign currency purchase budget by product number and by component part, as a breakdown of information showing an increase or decrease in costs incurred in the department that placed the order;
5. The cost management support device according to claim 4 , said cost information output means calculates, for each component part and each serial number, a rate difference between an exchange rate at the time of receiving an order and an exchange rate at the time of placing an order, and outputs a fifth difference calculated by multiplying said foreign currency purchasing budget by said rate difference, as a breakdown of information showing an increase or decrease in costs incurred in the department that placed the order;
6. The cost management support device according to claim 4 or 5 , the cost information output means outputs, by serial number and by component part, a sixth difference obtained by summing the first difference and the second difference as information representing an increase or decrease in costs incurred throughout the company;
7. The cost management support device according to claim 1, wherein: A step of reading out a manufacturing number configuration data table including, for each manufacturing number and each component part of a product, an estimated cost of each component part and a first difference between the official cost of each component part and the estimated cost, and an order data table including an order amount of each component part and for each manufacturing number and each component part;
a step of outputting, for each component part and each serial number based on the serial number configuration data table and the order data table, the first difference as information representing an increase or decrease in cost incurred in the department that performed the cost calculation, and the second difference between the order amount and the official cost as information representing an increase or decrease in cost incurred in the department that placed the order;
a step of outputting, when the order amount is in Japanese yen, a sum of the estimated cost and the first difference amount for each product number and each component part as a Japanese yen purchase budget;
containing,
A cost management support method comprising: On the computer,
A step of reading out a manufacturing number configuration data table including, for each manufacturing number and each component part of a product, an estimated cost of each component part and a first difference between the official cost of each component part and the estimated cost, and an order data table including an order amount of each component part and for each manufacturing number and each component part;
a step of outputting, for each component part and each serial number based on the serial number configuration data table and the order data table, the first difference as information representing an increase or decrease in cost incurred in the department that performed the cost calculation, and the second difference between the order amount and the official cost as information representing an increase or decrease in cost incurred in the department that placed the order;
a step of outputting, when the order amount is in Japanese yen, a sum of the estimated cost and the first difference amount for each product number and each component part as a Japanese yen purchase budget;
A cost management support program to help you achieve this.

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