JPH10207955A - Cost management method, cost management system and work analysis method - Google Patents

Abstract

PROBLEM TO BE SOLVED: To present information by which a measure for cost reduction can be divided by using the scale of the cost of investment (wage rate) and the processing time (man-hours) as tools for cost price management to compare cost prices on the axis of abscissa between plurality of production lodements or different machine types. SOLUTION: A cost calculation means 11 extracts parts/machine type- classified and cost center-classified man-hours from man-hour information stored in a mass production machine type man-hour information storage means 4 and calculates (man-hour)×(wage rate) by wage rate information stored in a wage rate information storage means 10, thus calculating the cost. Materials such as steel plates and paints used by parts/machine types are divided to net and loss with respect to the quantity consumed and the cost and are stored in a material cost information storage means 12. Material costs are added to the cost calculated in the calculation means 11 by a material cost addition means 13. Information obtained by adding material costs to information calculated in the calculation means 11 by the addition means 13 is stored as predetermine unit price information in a cost information storage means 14.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a cost management method, a cost management system, and a work analysis method, and more particularly to a cost management method and a cost management system effective in a product development stage and a manufacturing stage, and a work useful for these cost management. Related to analysis method.

[0002]

2. Description of the Related Art In a manufacturer that develops and manufactures various mass-produced products such as vehicles, home appliances, audio products, and housing-related products, in particular, how to calculate and manage the cost of a product depends on the manufacturing department. Evaluate how each department's cost reductions are reflected per product, formulate a company-wide profit plan based on the budget for each product, and define Month), determine and evaluate how cost reductions will contribute to short-term profits, change staffing, change product specifications, reduce man-hours, To judge how much reduction in waste, organization of processes, allocation of personnel, etc. will lead to cost reduction, and what measures can be adopted to achieve the target cost reduction amount. Because Te are important.

[0003] Cost management for such mass-produced products can be broadly divided into cost management in the development stage of a product (model) and cost management in the mass production stage of the product. The cost management system is based on the cost accounting system, and the cost accounting system is an important pillar.

[0004] Here, the cost accounting system refers to a cost accounting as a system that is systematically and continuously performed in the case of managing the cost of mass-produced products, and a cost improvement activity for reducing costs is the cost accounting. It will be developed through the system. In other words, this cost accounting system evaluates the cost reduction amount in each department as the cost per product (product cost) as described above, formulates a company-wide profit plan based on budgeting per product, and It is used in calculations and is important as a jig (means) for achieving short-term profit plans through cost improvements.

[0005] By the way, three management jigs (management means) are used as management jigs in the cost accounting system: a cost management division, a cost management jig, and a cost calculation method. The section of cost management means a cost department for which costs are managed. The jig for cost management means a jig (means) for managing the cost of a product. The cost calculation method is used to determine how the costs incurred during the production stage of a product are allocated to each product, and the cost per product calculated by this calculation method is calculated as the product cost. (Cost).

[0006] The product cost (cost) calculated by this cost calculation method is such that when the product is manufactured under a predetermined condition, the product can be produced at such cost, or
The so-called planned product cost, in which production must be performed at this cost (this is called "planned unit price").
And product costs incurred in actual production activities in which various conditions change (this is referred to as “actual cost”).

[0007] The actual cost of this product is calculated based on the estimated unit price when the actual total cost incurred to produce the actual production quantity (actual production quantity) is allocated to each product. The ratio between the cost required to produce the actual production volume at the planned unit price (this is referred to as “production production cost”) and the total cost (actual total incurred cost) actually incurred in the department concerned Is called "profit / loss ratio".)

That is, the planned unit price, actual cost, and profit / loss ratio can be expressed by the following formulas.

(Equation 1)

Therefore, these cost management division bands, cost management jigs, and cost calculation methods in the conventional cost management method will be described by taking a car production line as an example. First, the cost management divisions are classified by industry or by line, for example, pressing, welding, painting, car body assembly,
It is set to include synthetic resin, finished car inspection, casting, processing, and engine assembly.

The cost management jig uses the total cost, the number of production units, and the efficiency of personnel. For example, in the case of assembling a car body set as a section band for the cost management, if there are three car body assembly lines (this is referred to as No. 1 to No. 3 line) (each line is taken as one unit),
No. One line requires 100 personnel to produce 100 units, and the total cost is [100 ×
Basic labor cost], and the personnel efficiency at this time is 1.0.

Similarly, No. Two lines are for production volume (1
90) are required to produce (00 units), the total cost is [90 × basic labor cost], and the personnel efficiency at this time is 0.9. No. The three lines are for production volume (1
To produce 96 cars), 96 people are needed,
The total cost is [96 × basic labor cost], and the personnel efficiency at this time is 0.96.

That is, a method is used in which the total cost is managed and the execution budget for the same amount of work (the number of units produced) is compared.

Further, in the cost calculation method, a cost per unit (planned unit price) is calculated based on the total cost to be incurred (planned total incurred cost) and the planned number of production units (planned production unit number). That is, [estimated total incurred cost / planned production volume = planned unit price]. In other words, here too, by ignoring the characteristics of individual products based on the total cost, all products (models) are treated as if they were the same cost (planned unit price).

[0014]

As described above, in the conventional cost control method, since the total cost control is basically used, the theory is poor, the role and responsibility of each department becomes unclear, and the cost Management jigs are not functioning well.

That is, as described above, when the planned unit cost (cost per vehicle) is calculated by dividing the planned total incurred cost by the planned production quantity, all products (models) are assumed to have the same cost. Therefore, the contents of the cost cannot be analyzed. Therefore, when there are multiple production bases, it is not possible to compare the costs between each production base.If the models are different even at the same production base, compare the costs between each model. In addition, it is not possible to obtain data for judging what measures are effective to reduce costs, and it is not possible to achieve the original purpose of cost management.

In this regard, as described above, in the vehicle body assembly which is set as a division zone for cost management, No. 1 to N
o. More specifically, the present invention is applied to a case where there are three vehicle assembly lines of three lines. One line is 1.0, No.
The two lines are 0.9, No. Since the three lines are 0.96, the order of efficiency is No. in terms of personnel efficiency.
2 line> No. 3 line> No. One line.

However, when a specific production model of each line is looked at, No. 1 line produces only 4-door models that require 100 seconds per unit. The No. 2 line produces only 2-door models that require 80 seconds per unit. In the case where three lines are produced by mixing a four-door model and a two-door model, the cost of each line cannot be simply compared with the above-mentioned personnel efficiency.

That is, in order to produce 100 models that require 100 seconds per machine, 100 personnel are required. N which requires 90 people to produce 100 lines with 80 lines per line
o. No. which requires 96 people to produce 100 units by mixing two lines, a model requiring 100 seconds per unit and a model requiring 80 seconds per unit. The costs of the three lines cannot be compared.

As described above, according to the conventional cost control method,
Even if the models to be produced are different even in the same category of body assembly, which is the same category set as the cost management division, it is not possible to compare the costs (horizontal axis comparison). No comparison is possible.

The present invention has been made in view of the above points, and makes it possible to compare costs on a horizontal axis between a plurality of production bases and between different models, and to provide information for judging measures for reducing costs. An object of the present invention is to provide a cost management method and a cost management system that can be provided, and to provide a work analysis method useful for cost management according to the present invention.

[0021]

According to a first aspect of the present invention, there is provided a cost management method for calculating and managing a product cost in a product development and / or mass production stage. Then, the planned cost of the product is calculated based on a rate indicating a minimum cost per unit time required for the work for producing the product and a man-hour indicating the time required for the work. That is, the scale (rent rate) and the processing time (man-hours) of the investment cost are used as a jig for cost management.

The cost control method according to claim 2 is the method according to claim 1.
In the cost control method, the wage rate may be calculated based on a net wage rate corresponding to a cost required when the predetermined basic time is completely spent on the work, and a cost on the work that may occur within the basic time. The system is divided into the loss rate corresponding to the cost required for the part that is not healed.

According to a third aspect of the present invention, there is provided the cost control method according to the second aspect.
In the cost management method, the loss rate is an operating loss rate corresponding to a difference between the basic time and an actual operation time required for actually producing a set number of products, and the actual operation time and the actual operation time. The quality yield loss rate corresponding to the difference between the operation time spent for production of non-defective products out of the set number of products, and the maximum total man-hour required when producing a product requiring the operation time and the maximum man-hour. A configuration that divides the process schedule loss wage corresponding to the difference between the maximum total man-hours and the man-hour difference loss wage corresponding to the difference between the actual total man-hour required when actually producing the product; did.

According to a fourth aspect of the present invention, there is provided the cost control method according to the first aspect.
In any one of the cost control methods according to any one of (1) to (3), the man-hour is divided into a main work and an auxiliary work for each of the elementary works, and the main work and the auxiliary work are each a basic work. An operation, an auxiliary operation for establishing a main operation or an auxiliary operation, and a preparation or post-processing operation of the main operation are subdivided and standardized.

According to a fifth aspect of the present invention, there is provided the cost control method according to the first aspect.
In any one of the cost management methods of (1) to (4), the wage rate and the number of man-hours are configured such that the work is divided in units of work contents and set for each of the divided units.

A cost management system according to a sixth aspect of the present invention is a cost management system for calculating and managing product costs at the stage of product development and / or mass production, which is required for work for producing the products. Rate information storage means for storing rate information representing the cost per minimum unit time, man-hour information storage means for storing man-hour information indicating the time required for the work, these rate information storage means and man-hour information storage And a cost calculating means for calculating a scheduled unit price of the product based on each accumulated information of the means.

According to a seventh aspect of the present invention, in the cost management system according to the sixth aspect, the rate information storage means is required when a predetermined basic time is completely spent on the work. Net rate information corresponding to the cost and loss rate information corresponding to the cost necessary for the portion not necessary for the work that may occur within the basic time are stored separately.

The cost management system according to claim 8 is the cost management system according to claim 7, wherein the rate information storage means actually produces the basic time and the set number of products as the loss rate information. Operating loss necessary for the operation, and a quality yield loss corresponding to the difference between the actual operating time and the operating time spent for producing a good product among the set number of products. The wage rate, the process organization loss rate corresponding to the difference between the operation time and the maximum total man-hour required when producing a product requiring the maximum man-hour, and the product was actually produced with the maximum total man-hour. It is configured to store information that is divided into the man-hour difference loss rate corresponding to the difference from the actual total man-hour, which is sometimes required.

A cost management system according to a ninth aspect of the present invention is the cost management system according to any one of the sixth to eighth aspects, wherein the man-hour information storage means stores, as the man-hour information, a main work and an auxiliary work for each element work. Work is divided into
Regarding these main work and auxiliary work, each of the man-hours of the basic main operation, the auxiliary operation for establishing the main work or the auxiliary work, and the preparation or post-processing operation of the main operation are The configuration has been standardized and accumulated.

According to a tenth aspect of the present invention, in the cost management system according to any one of the sixth to ninth aspects,
The rate information storage means and the man-hour information storage means are configured to divide the work into work units and store the rate information and the man-hour information set for each of the divided units.

An eleventh aspect of the present invention provides the cost control system according to any one of the sixth to tenth aspects, further comprising material cost information storage means for storing material cost information of a product, wherein the cost calculation means comprises A means is provided for calculating the expected unit price of the product by taking into account the material cost stored in the material cost information storage means with the result calculated based on the rate information and the man-hour information.

According to a twelfth aspect of the present invention, in the work analysis method for analyzing elementary work and setting a standard time, the elementary work is divided into a main work and an auxiliary work. Each of the work and the auxiliary work is divided into a basic main operation, a main operation or an auxiliary operation for establishing the auxiliary work, and a preparation or post-processing operation of the main operation, and analyzed. And

[0033]

Embodiments of the present invention will be described below. First, a cost management method according to the present invention will be described. In the cost management method of the present invention, as a management jig,
Three management jigs (management means) are used: a zone for cost management, a jig for cost management, and a cost calculation method.

First, regarding the division of the cost management, the clarification of the cost responsibilities and the authority, the clarification of the problems, and the minimum unit for the cost assessment were set as the requirements for setting the division. Therefore, the “cost management division zone” in the present invention is a “unit that is the minimum unit that is self-contained and can grasp the cost constitution” (hereinafter, each division zone divided by this unit is referred to as a “cost center”). ), And work content is defined as a unit based on this definition. Then, for each cost center, a wage rate and man-hour are determined as described later, and the cost is calculated.

When this is applied to an automobile manufacturing line, in the case of assembling a vehicle body, slat outfitting,
FO / H undercarriage, 2FO / H outfitting, 1FO / H undercarriage,
1 FO / H outfitting, etc., sub line, FR suspension, RR
It can be divided into cost centers for suspensions, FR doors, RR doors, engine subs, etc.

Next, the cost control jigs are compared vertically and horizontally between models, between manufacturing departments, and between manufacturing bases, and the same is used in order to find good points and to create new measures. The jig was defined as a jig for comparative analysis according to the standard. Considering the necessity of generating costs based on this definition, we focus on the fact that costs can be represented by the cost and time occupancy of production means. Since it is determined by the processing time, the scale of investment cost (rate) and processing time (man-hours) are used as jigs for cost control, and these are used as the same standard.

Here, the "rent rate" is for observing the cost per unit time for operating the department.
The unit is expressed as "how much yen does it take to do one second of work". That is, the wage represents the minimum cost per unit time required for the operation for producing the product. By using such a rate as a jig for cost management, it is possible to compare the constitution of the process of performing repetitive work regardless of the type of business or the type of job.

This rate is the rate required when working within the predetermined basic time without waste, that is, the rate required when all the basic time is spent on the work. (This is called the "net (NET) rate".) And the portion of the loss that the sector's current constitution (proficiency) has, that is, the portion of the cost that is not spent on work that can occur within the basic time. Rate (this is referred to as "LOS
S) Rate. ) And manage them separately.

Here, the contents of the net rate and the loss rate used in this embodiment are as shown in Table 1.

[0040]

[Table 1]

That is, the net rates are classified according to the difference in basic time. In the present embodiment, three types of rates, ie, normal, two-shift, and three-shift, are set according to the working mode, and one rate is selected and used according to the working characteristics of each department. Further, the loss wage can be variously considered depending on the characteristics of the workplace. In the present embodiment, management and analysis are performed by integrating the loss wage into four loss wages, namely, an operation loss, a quality yield loss, a process organization loss, and a man-hour difference. .

Here, the basic time for setting the net rent is defined as a fixed non-working time (meal time, small rest time, morning ceremony, closing time, etc.) from a fixed time (working time) determined by the company. ) Is the operating time excluding). As described above, the operating time is not constant depending on the work mode, and thus is determined according to each work mode.

On the other hand, the loss wage is calculated on the basis of a time axis using basic information in order to classify the loss (waste) of the current constitution of the department. The time axis used in this embodiment is the basic time, the actual operation time, the operation time, the maximum total man-hour (hour), and the actual total man-hour (hour) as shown in FIG.

Here, referring to the figure, the actual operation time (based on the number of production units) is the time required for actually producing the set number of units. Is the time (line tact setting time) excluding the estimated non-operation time of the setup, safety check at the start of work, etc.

The operating time (based on the number of units to be paid out) is the time required for processing the number of units to be paid out to the next process as non-defective products in the actual operating time. The total man-hour (maximum man-hour) is the amount of work (time) required when only the maximum man-hour parts (model) are produced in a multi-model line. In the case of a single model line, this is the amount of work required for the production of the model produced by the line. The total number of man-hours (actual situation) is the amount of work (time) actually required to produce them because there are various types and derivations of the set number.

The operating loss rate represents the estimated non-operating time and the cost with respect to the basic time obtained by excluding the fixed non-operating time from the restrained time (working time) by coefficients. Therefore, the time obtained by subtracting the estimated downtime from the base time is
The actual operation time required when setting the execution tact.
The quality yield loss rate is a factor that expresses the time and cost required to process a product that has become defective and is not paid for the next process.

The process scheduling loss rate represents the time and cost of the difference between the tact and the man-hour generated when the model and the number of man-hours are distributed to the number of steps set as a tact. However, since the difference between the execution tact and the man-hour includes the process organization loss and the man-hour difference loss, in this embodiment, in order to classify the process organization loss wage and the man-hour difference loss wage, The difference between the tact and the maximum model (parts) man-hour is defined as the process organization loss. That is, as shown in FIG. 2, the difference between the man-hour of the model A, which is the maximum model man-hour in the case of manufacturing the models A to D, and the execution tact is defined as the process organization loss.

The man-hour difference wage rate represents the time and cost of the man-hour difference between models and derivations that occur when two or more models are produced on one line. That is,
As shown in FIG. 3, the difference between the model A, which is the maximum model man-hour in the case of producing the models A to D, and the other models B to D is defined as the man-hour difference loss.

In addition to these operating loss rates, quality yield loss rates, process organization loss rates, and man-hour difference loss rates,
Exceptional schedule loss rates may be used. This exceptional process organization loss rate means that in asynchronous departments such as molding and machining zones, when the workload differs for each part,
Since the tact is changed in accordance with the amount of work, there are a plurality of tacts in the cost center. Therefore, as shown in FIG. 4, an average tact is calculated and this is set as an execution tact. In such a department, since the man-hour difference loss basically does not occur, the process-schedule loss and the man-hour difference loss are not classified and only the process-schedule loss wage is used.

As for the equipment cost to be described later, the equipment capacity loss wage rate is also used. The facility capacity loss wage is a coefficient representing the time and cost of the difference in the number of units generated when the number of units equal to or less than the production capacity of the unit is produced.

Next, the types and calculation formulas of the wage rates will be described. As shown in Table 2, labor rates, operation costs, equipment costs (equipment costs 1, equipment costs 2), Each service fee is set, but the calculation base is all based on man-hours. The standard man-hour varies depending on the cost characteristics.

[0052]

[Table 2]

A calculation formula (rate calculation logic) for calculating each rate will be described. First, for labor costs, net rent rate, allowance / wage rate difference, loss rate (operating loss, quality yield loss, process scheduling loss, man-hour difference loss) in the man-hour area, and the management staff rate in the management staff area The formula for calculating the rate and the rate of cleanup personnel in the cleanup area is as follows.

[0054]

(Equation 2)

Next, for the equipment cost 1, the net rate, the loss rate (each rate of the operating loss, the quality yield loss, and the facility capacity loss) in the man-hour area, and the transport / building rate other than the man-hour area are calculated. The calculation formula for this is as follows.

[0056]

(Equation 3)

In addition, the formulas for calculating the equipment cost 2 wage rate for the equipment cost 2 (repair cost / rent), the operation cost wage rate for the operation cost, and the utility cost wage rate for the utility cost are as follows. ,
It is as follows.

[0058]

(Equation 4)

The total rate of the cost center can be calculated by the following formula.

[0060]

(Equation 5)

Here, in each of these formulas, the difference between the allowance and the wage rate in the man-hour area of the labor cost is calculated by the overtime allowance, the shift allowance, the composition of the employees (male / female,
(Regular / non-regular), the difference between the set standard cost and the cost of a regular male (net rate calculation base) is divided by the workload (total artificial number).

The equipment cost 1 is set by dividing the man-hour area cost of the equipment cost 1 of the standard cost set for each cost center by the unified basic time. Therefore, the net rent differs depending on the number of equipment owned by each cost center and the progress of depreciation.

Next, "man-hours" used for cost management will be described. In the present embodiment, the man-hour (work amount) that becomes a standard (standard) for each element work in each cost center
Is analyzed and grasped using a unified method, for example, the MOST method, and a standard time (man-hour) is constructed. The work analysis can be performed by any other method such as an MTM method or a stopwatch instead of the MOST.

In this case, the unified method alone is still insufficient for sufficiently analyzing and grasping the man-hour as a reference and performing effective cost control. Therefore, the element work is classified into the main work (main work) and the main work (main work). The work is divided into work to assist the work (auxiliary work), and the main work and the auxiliary work are further classified into the main operation, the auxiliary operation, and the quasi-operation by the operation classification and analyzed. That is, the man-hours in the present embodiment are divided and set as shown in Table 3.

[0065]

[Table 3]

Here, the main operation refers to a basic operation in the main operation and the auxiliary operation. For example, 100% repetitive operations (installation, tightening, sticking, joining, inspection, transportation,
M / C operation, etc.). The auxiliary operation refers to an auxiliary operation for establishing a main operation and an auxiliary operation. For example, walking, moving, changing, and body turning. The quasi-operation refers to a preparation for the main operation or a post-processing operation in a series of operations. For example, take, return, open / close, peel, put, push, send, turn, push button, etc.

Next, the cost calculation method will be described.
The calculation of the scheduled cost uses the above-mentioned wage and man-hour as a jig for cost management, thereby forming the product cost according to the work amount (man-hour) for each product. This calculation formula is as follows, and when this is schematized, it is as shown in FIG.

[0068]

(Equation 6)

As can be seen from this formula and FIG. 5, according to the present embodiment, it is possible to allocate the cost according to the size of the man-hour, and to analyze the net and the loss. By performing cost management based on the above-mentioned wage rates and man-hours in this way, since these become a common reference for comparing the constitution of work regardless of the type of business, occupation, etc. The horizontal axis can be compared between different models and different models, and information can be provided so that measures for reducing costs can be determined. The details will be described in the cost management system according to the present invention described below. I decided to.

Therefore, a cost management system according to the present invention that executes the above-described cost control method according to the present invention will be described with reference to FIGS. FIG. 6 is a flowchart for explaining the flow of the entire cost processing system according to the present invention, and FIG. 7 functionally shows a part of the cost management system in FIG. 6 which performs man-hour construction and mass production cost setting at the mass production stage. FIG. 8 is a block diagram functionally showing a portion of the cost management system shown in FIG. 6 for setting a man-hour and setting a mass production cost at a new model development stage. FIG. 9 is a block diagram showing a man-hour at a new model manufacturing planning stage. FIG. 4 is a block diagram functionally showing a part for setting a model evaluation cost.

First, with reference to FIG. 6 and FIG. 7, a description will be given of the steps for constructing the man-hours and setting the mass production cost at the mass production stage. The standard time data of a portion common to each department among the standard times analyzed by classifying into the main operation, the auxiliary operation, and the quasi-operation is accumulated by the work analysis using. The section-specific standard time accumulation means 2 includes:
The standard time data of the section specific to each section in the standard time is stored.

The mass-production-model man-hour information registration means 3 stores man-hour information for each model based on the common standard time data and the department-specific standard time data stored in the common standard time storage means 1 and the department-specific standard time storage means 2. Is converted into a database and stored in the mass-production model man-hour information storage means 4. The total man-hour calculation means 5 calculates the total man-hour (total work) based on the mass-production model man-hour information stored in the mass-production model man-hour information storage means 4 and the production number information indicating the monthly production number of the model. This total man-hour information is filed and stored in the total man-hour file 6.

The rate calculation means 7 calculates the reference cost / total man-hour (total work) on the basis of the total man-hour information stored in the total man-hour file 6 and the reference cost on a monthly basis. Calculate the wage rate (the cost required to do one second of work). The basic information file 8 stores a unified coefficient (basic information) for clarifying the contents of the actual rate. The rate analysis means 9 analyzes the actual rate calculated by the rate calculation means 7 based on the unified coefficient (basic information) stored in the basic information file 8 to calculate the rate described above. Is divided into the net rate and the loss rate using the formula (rate logic), and the analysis result is used as rate information (construction rate information indicating the constitution of the section) as rate information storage means 1.
0 is stored in a table format.

The cost calculation means 11 converts the man-hour information stored in the mass-production model man-hour information storage means 4 into the
Extract man-hours by cost center, and store rate information 10
The cost is calculated by calculating the man-hours x the rate based on the rate information accumulated in. Material cost information storage means 12
Contains materials, such as steel sheets and paints, used for each part / model, classified into nets and losses in terms of usage and cost. The material cost adding means 13 adds a material cost to the cost calculated by the cost calculating means 11, respectively. The cost information accumulating unit 14 accumulates information obtained by adding the material cost information by the material cost adding unit 13 to the cost information (man-hour × rate) calculated by the cost calculating unit 11 as planned unit price information. The cost calculating means 11 and the material cost adding means 13 constitute a cost calculating means according to the present invention.

Next, with reference to FIG. 6 and FIG. 8, the part for constructing the man-hour and setting the mass production cost at the stage of developing the new machine will be described.
Calculates the man-hour of the specification change portion on the drawing of the new model based on the common standard time data and the divisional standard time data stored in the common standard time accumulation means 1 and the divisional standard time accumulation means 2. Then, a file of the man-hour information of the specification change part is created and stored in the specification change man-hour storage means 16. The new model man-hour information storage unit 17 replaces the part corresponding to the specification change in the man-hour information stored in the mass-production model man-hour information storage unit 4 with the man-hour information stored in the specification change man-hour information storage unit 16. The man-hour information of the model is stored in a database.

The cost calculation means 18 extracts the rate information corresponding to the new model from the rate information storage means 9 storing the rate information of the mass-produced models described above, and obtains the rate information and the new model man-hour information. Based on the new model's man-hour information from the storage unit 17, the man-hour × wage is calculated to calculate the cost. The material cost information accumulating means 19 accumulates materials such as steel plates and paints used for mass-produced models of the corresponding new model, in terms of usage amount and cost, in a net and loss category. The material cost adding means 20 adds a material cost to the cost calculated by the cost calculating means 18, respectively.
The planned cost information accumulating unit 21 accumulates, as planned unit price information, information obtained by adding the material cost information by the material cost adding unit 20 to the cost information (man-hour × wage rate) of the new model calculated by the cost calculating unit 18. . The units for generating the rate information to be stored in the rate information storage means 10 from the man-hour information of the mass-produced models stored in the mass-production model man-hour information storage means 4 are the same as those in FIG.

Next, with reference to FIG. 6 and FIG. 9, a description will be given of the steps for constructing the man-hours and setting the mass production cost in the new model production planning stage. A unit price is calculated by each unit for constructing the man-hours and each unit for setting the mass production cost in the mass production stage, and the unit price information is stored in the cost information storage unit. Note that an evaluation cost file is used instead of the reference cost file used for mass-produced models. These terms have the same meaning, but this is because a mass-produced model is referred to as “standard cost” and a new model is referred to as “evaluation cost”.

The operation of the above-described cost management system in the mass production stage, the new model development stage, and the new model production planning stage will be specifically described with reference to FIG. First, in the mass production stage, the mass-production model man-hour information storage means 4 is based on the common standard time database stored in the common standard time storage means 1 and the section-specific standard time database stored in the section-specific standard time storage means 2. Then, a mass-production model man-hour database is constructed and stored in a format as shown in FIG.

The total man-hour (total work) is calculated by the total man-hour calculating means 5 based on the mass-produced model man-hours stored in the mass-produced machine man-hour database and the number of production units (monthly production units) input manually. The total man-hours file 6 is created and stored in a format as shown in FIG.

Next, based on the accumulated total man-hours (total work) and the standard cost (monthly) given in the standard cost (monthly) file created in the format shown in FIG. 12, the standard cost is calculated. Is divided by the total man-hours (total work) to calculate the actual wage rate (how many yen it takes to do one second of work). Further, since the contents of the actual rates are not known at the actual rates, the actual rates are further stored in the basic information file 8 in a format as shown in FIG. Using a rate calculation logic, the rate is divided into a net rate and a loss rate, and this is used as constitutional rate information, and a rate table created in a format as shown in FIG. accumulate.

Then, based on the constitutional wage accumulated in the (constitution) wage table and the man-hour per section / model / cost center extracted from the mass-production model man-hour database,
The cost is calculated by calculating [Rate × man-hours]. The calculation result at this time is represented in a format as shown in FIG. On the other hand, the material cost information accumulating means 12 uses materials such as steel plates and paints used for each part / model.
The costs are classified into nets and losses and registered as shown in FIG. 16, and the contents of the material costs as shown in FIG. 16 are added to the contents of the costs as shown in FIG. Another cost table (scheduled unit price) is stored in the cost information storage means 14 in the format shown in FIG.

Next, in the new model development stage, the manhour of the specification change portion on the drawing of the new model is calculated using the standard time database and the departmental database, and the specification change manhour file is stored in the specification change manhour storage means 16. Is constructed, and a new model man-hour database in which a corresponding part of the mass-production model man-hour database is replaced with the data of the specification change man-hour file is constructed and stored in the new model man-hour information storage means 17.

Then, cost calculation is performed using the rate table of the corresponding mass-produced model and the new model man-hour database. The calculation result at this time is expressed in a format as shown in FIG. On the other hand, in the material cost table, the usage amounts and costs of materials such as steel plates and paints used for mass production models of the new model are registered as shown in FIG. Therefore, FIG.
The contents of the material cost as shown in FIG. 9 are added to the contents of the cost as shown in FIG.
Accumulate the planning cost file.

Next, in the production planning stage of a new model,
With standard time database and departmental database,
Calculate the man-hour of the specification change part on the drawing of the new model, build the specification change man-hour file in the specification change man-hour storage means 16, and replace the relevant part of the mass production model man-hour database with the data of the specification change man-hour file. A model man-hour database is constructed and stored in the new model man-hour information storage means 17.

Then, based on the new model man-hour data accumulated in the new model man-hour database, a rate table is created in the same manner as in the mass production stage, and the cost calculation is performed using the rate table and the new model man-hour database. Do. The calculation result at this time is expressed in a format as shown in FIG. On the other hand, in the material cost table, the amounts and costs of materials such as steel plates and paints used for mass-produced models of the new model are classified into nets and losses as shown in FIG.
It is registered as shown in. Therefore, the content of the material cost as shown in FIG. 19 is added to the content of the cost as shown in FIG. 20, and a cost table created in a format as shown in FIG.

This processing is repeated until the new model enters the mass production stage. During this time, the material cost table and the wage rate are updated to the latest state. Accordingly, the cost table (planned unit price) is updated accordingly. Updated to information. Then, after entering the mass production stage, a process of replacing the new model man-hour table with the mass production model man-hour table is performed.

Next, the cost management using the rate table, the cost table, the mass-production model man-hour database, the material table, and the new model man-hour database in the new model development stage and the new model manufacturing planning stage constructed in this way. An application example will be described with reference to FIGS.

First, a utilization form of management using man-hours and rates used in the present invention will be described with reference to FIG. FIG. 22 explains a case where a measure for reducing the number of steps is taken. As shown in FIG. 3A, the basic base is that 100 people work on a job (work) with man-hours of 100 seconds, and the cost is 100 when the wage rate is 1.0 yen / sec. Become a circle. Here, as shown in FIG. 6B, if a measure is taken to change the specifications to reduce the man-hours to 80 seconds, the work of the man-hours of 80 seconds is performed by 80 personnel and the wage rate is 1.0 yen. If it is maintained at / sec, the cost is reduced to 80 yen.

As described above, measures as usual (specification change)
In this case, the cost can be reduced. However, for example, by allocating personnel to accumulate spare capacity in the own department, the man-hour is reduced to 80 seconds as shown in FIG. In this case, the rate increases to 1.125 yen / sec. At this time, as shown in FIG. 11D, if the man-hour is reduced to 90 seconds by reducing the number of man-hours to reduce the man-hour to 1.0 yen / sec, the cost is 90 yen.

As described above, by using the man-hours and the rate, it is possible to utilize the measure for determining whether the cost reduction is implemented as a result obtained by the measure, that is, as a measure for judging the quality of the management.

Next, management using the magnitude of loss will be described with reference to FIG. FIG. 23 illustrates a case where a measure is taken to reduce the wage rate while keeping the man-hours constant. According to the conventional cost control method, as shown in FIG. 1A, the total cost control is performed in units of the line of the cost control section, so that when the rate according to the present invention is applied, the rate of the line is reduced. Is 1.35 seconds / circle,
It is not possible to know which part of the line has a cost problem.

On the other hand, in the present invention, as shown in FIG. 10B, the line of the cost management is divided into the cost center units obtained by dividing the work contents into units, and the line is rough-processed (cost center A) and polished. (Cost center B), Finishing (Cost center C), Small group (Cost center D)
Calculate man-hours and wages for each cost center. In this case, the cost center A has a man-hour of 80 seconds and the rent is 1.3 yen / second, the cost center B has a man-hour of 75 seconds and the rent is 1.5 yen / second, and the cost center C has a man-hour of 50 seconds and the rent is 1.4. Since the cost center D is represented by a man-hour of 50 seconds and a wage rate of 1.2 yen / sec, the man-hour and the wage rate can be clearly grasped.

Since the contents of the wage rate are analyzed separately for the net wage rate and the loss wage rate as shown in FIG. 10C, for example, the cost center B can change the wage rate without changing the man-hour 75 seconds. In order to reduce the cost, it can be found that the wage rate can be reduced to 1.4 yen / second by reducing the process scheduling loss rate and reducing the number of personnel from 113 to 105. In this case, 10 personnel are required to reduce the rate to 1.4 seconds / yen without reviewing the loss rate.
If the number is reduced to five, it can be understood from the rate analysis that the validity of the rate becomes a problem.

As described above, by performing management using the magnitude of the loss, the theory and validity of the cost reduction are determined.
Can be evaluated.

Next, the utilization of the constitution data (man-hours, rate, personnel, material cost, cost) will be described. These can be used as jigs for finding measures, but the details are as follows. First, as for the man-hours, as shown in FIG. 10, the standard man-hours can be recognized (the total value of the man-hour column in FIG. 10), so that the actual situation of the work can be managed based on the standard man-hours. In addition, net (NET)
/ Recognize the size of other man-hours (main operation, quasi-operation, auxiliary operation) and recognize the man-hours to determine (take, tighten, cut, cut, etc.). It can be used at the stage of new model planning and new model development, and can be used to reduce loss of operation (main operation and auxiliary operation) and reduce standard man-hours at the mass production stage.

As shown in FIG.
You can see how much money you spend per second and how large the net rate / loss rate is.
It can be used as a jig for lowering the net rate in the planning and development of new models, and can also be used in activities to reduce the loss rate in the mass production stage.

This point will be described in detail with reference to FIG. 24. In FIG. 24, the door small set which is one of the cost centers is divided into two lines (No. 3 line and No. 2 line).
It is explanatory drawing which compared about. Previously, as shown in the left column of FIG. The three lines produce 3-door and 4-door cars of the same model, and all doors are assembled in small door assemblies. In the case of a four-door small group, 100 people are required in the case of a three-door small group, and 50 people are required to lose the door difference. Therefore, the wage rate is also 1.9 yen / sec.

On the other hand, no. The two lines are a mixed production line of mini cars and RVs (recreational vehicles), and manufactures light four-door cars and RV four-door cars. For both light and RV, the rear door is assembled with the main line attached to the vehicle body, and only the front door is assembled with a small door group. The door staff is 60
The rate is 1.4 yen / sec.

Therefore, No. No. 3 to reduce the cost of the three lines. No. 3 even in line 3. As with the two lines, the rear door was attached to the vehicle body on the main line, so the number of personnel could be reduced to 50 and the rent could be reduced to 1.2 yen / sec. In addition, the No. No. 3 and No. When comparing the two front lines, the same front door sub-group has no. 3
The line is No. for 50 personnel. The two lines require 60 personnel, but paying attention to the fact that this difference stems from the difference in model difference loss, the flow method between light and RV was reduced from the previous light-RV-RV. -Changed to RV pack flow. Thereby, No. Even two lines can reduce the number of personnel by 10.

Further, since the wage rate is used as the same reference, for example, as shown in FIGS. 25A and 25B, the labor cost wage rate of the same section on three different lines A, B and C , Graphed and compared the man-hour area wage rates,
As shown in (a), (b), and (c), the labor rates, man-hour area rates, and loss rates for the cost centers of the same department on three different lines A, B, and C are graphed and compared. In addition, as shown in FIGS. 27 (a), (b), and (c), the facility rates, man-hour area rates, and loss rates for three different lines A, B, and C for the same department in the same section. Can be graphed and compared.

As described above, the constitution of the same department or the same cost center of each line can be compared with each other, and the merits of the department or the cost center of each line can be easily analyzed. It can be reflected in the cost center of the line.

Further, FIGS. 28 to 3 show the personnel analysis.
0 will be described. FIG. 28 is a diagram showing an example of a format when the number of personnel for each personnel item is aggregated for each business establishment or factory, and FIG. 29 is a format for representing the number of personnel for each personnel item in section / block (BL) by cost center. FIGS. 30A and 30B are diagrams illustrating examples, and are explanatory diagrams in which the number of personnel and the distribution rate are graphed by section.

In the man-hour area, the management state can be analyzed based on the man-hour, but there is no standard for the capacity area. Therefore, as shown in FIG. 28 to FIG. 30, the personnel items (what kind of work is assigned to the personnel) are classified as management personnel into sections common to the section and dedicated to the section, and furthermore, the post-disposal personnel are classified separately. In addition, clarify the ratio of occupied area to total staff. by this,
It becomes possible to compare the same departments of different lines and offices, and it is possible to determine the optimal capacity area personnel. As described above, the personnel analysis can be used for analyzing the contents of the capacity area.

Further, as shown in FIG. 19, for the materials, the net / loss of the used amount per unit is managed, and for the net portion, the used amount as a part of the cost reduction at the stage of planning and developing a new model. It can be used for reduction activities. On the other hand, the loss portion can be used for changing the line design for cost reduction in the mass production stage.

Further, regarding the cost (planned unit price),
Can be used from a cost perspective.

In the above embodiment, the cost control method, the cost control system, and the work analysis method according to the present invention have been described in connection with the manufacture of automobiles. However, the present invention is not limited to this. The present invention can also be applied to cost management and work analysis related to the manufacture and development of various mass-produced products such as products, audio products, and housing-related products.

[0107]

As described above, according to the cost control method of the first aspect, the rate representing the minimum cost per unit time required for the operation for producing the product and the time required for the operation are represented. Since the planned cost of the product is calculated based on man-hours, it can be used between multiple production sites, multiple departments,
It becomes possible to analyze a plurality of models with the same jig, and it is also possible to provide information capable of finding a measure for reducing costs.

According to the cost control method of the second aspect, in the cost control method of the first aspect, the rent corresponds to the cost required when the predetermined basic time is completely spent on the work. Net rate and loss rate corresponding to the cost required for work that can not be spent in basic time can be more easily found because measures that lead to cost reduction can be found. Become.

According to the cost control method of the third aspect, in the cost control method of the second aspect, the loss rate is based on a difference between the basic time and the actual operating time required for actually producing the set number of products. A product that requires an operation loss rate corresponding to the difference, a quality yield loss rate corresponding to the difference between the actual operation time and the operation time spent for the production of non-defective products of the set number of products, and the operation time and maximum man-hour The process organization loss rate corresponding to the difference between the maximum total man-hours required when the product is produced, and the difference between the maximum total man-hours and the actual total man-hours required when actually producing the product Since it is divided into the man-hour difference loss wage rate, it is possible to more clearly grasp the useless part of the current constitution of the management target.

According to the cost control method of the fourth aspect, in the cost control method of any one of the first to third aspects, the man-hour is divided into a main work and an auxiliary work for each element work. The main work and the auxiliary work are both
Since the basic main operation, the main operation or the auxiliary operation for establishing the auxiliary operation and the preparation of the main operation or the post-processing operation are subdivided and standardized, the operation analysis is performed accurately and the responsibility Classification can be clarified.

According to the cost control method of the fifth aspect, in the cost control method of any one of the first to fourth aspects, the wage rate and the number of man-hours are divided in units of work contents and set for each unit. As a result, cost responsibilities and authority are clarified, and problems can be revealed.

According to the cost management system of the present invention, the rate information storage means for storing rate information representing the minimum cost per unit time required for the operation for producing the product, and the time required for the operation. Since it is provided with man-hour information storage means for storing man-hour information indicating the cost, and cost calculation means for calculating a planned unit price of a product based on the respective pieces of accumulated information of the rate information storage means and the man-hour information storage means. It is possible to analyze the same jig between production bases, multiple departments, and multiple models with the same jig, and to provide information that can find measures to reduce costs. become able to.

According to the cost management system of the seventh aspect, in the cost management system of the sixth aspect, the rate information storage means is required when a predetermined basic time is completely spent on work. Net rate information corresponding to the cost,
Since the information is stored separately from the loss rate information corresponding to the cost required for the portion that is not spent for the work that can occur within the basic time, it is possible to more easily find a measure that leads to cost reduction.

According to the cost management system of the eighth aspect, in the cost management system of the seventh aspect, the rate information storage means actually produces the basic time and the set number of products as the loss rate information. And the quality yield loss rate corresponding to the difference between the actual operation time and the operation time spent for the production of good products out of the set number of products. , The process organization loss rate corresponding to the difference between the operation time and the maximum total man-hour required when producing a product that requires the maximum man-hour, and the maximum total man-hour required when the product is actually produced The accumulated information is divided into the man-hour difference loss rate corresponding to the difference from the actual total man-hours, so that it is possible to more clearly grasp the wasteful part of the current constitution of the management target. Become.

According to the cost management system of the ninth aspect, in the cost management system of any one of the sixth to eighth aspects, the man-hour information storage means stores, as man-hour information, a main task and an auxiliary task for each elementary task. The main work and the auxiliary work are divided into basic work and auxiliary work and main operation preparation for establishing the basic main operation, main work or auxiliary work. Since each man-hour of post-processing operation is standardized and accumulated,
Clarify responsibilities.

According to the cost management system of claim 10,
In the cost management system according to any one of claims 6 to 9, the rate information storage means and the man-hour information storage means store the rate information and the man-hour information in a self-contained unit and in a unit capable of grasping the cost constitution. The cost liability and authority are clarified, and problems can be revealed.

According to the cost management system of claim 11,
11. The cost management system according to claim 6, further comprising material cost information storage means for storing material cost information of the product, wherein the cost calculation means calculates the material cost information based on the rate information and the man-hour information. Since there is provided a unit for calculating the planned unit price of a product in consideration of the material cost stored in the information storage unit, it can be used for reducing the amount of material used for cost reduction, changing the line design, and the like.

According to the work analysis method of the twelfth aspect, the work to be an element is divided into a main work and an auxiliary work, and the main work and the auxiliary work are all the basic main operations. Since the analysis is performed by subdividing the main operation or the auxiliary operation for establishing the auxiliary operation and the preparation of the main operation or the post-processing operation, the division of responsibility in the management area and the new model development area can be clarified. .

[Brief description of the drawings]

FIG. 1 is an explanatory diagram for explaining loss rate classification in a cost management method according to the present invention;

FIG. 2 is an explanatory diagram for explaining a process composition loss rate in the loss rate.

FIG. 3 is an explanatory diagram for explaining a man-hour difference loss wage in the same loss wage.

FIG. 4 is an explanatory diagram for explaining an exceptional process organization loss wage in the same loss wage.

FIG. 5 is an explanatory diagram for explaining calculation of a planned unit price in a cost management method according to the present invention;

FIG. 6 is a flowchart for explaining the flow of the entire cost processing system according to the present invention.

FIG. 7 is a block diagram functionally showing a portion for performing man-hour construction and mass production cost setting in a mass production stage in the cost management system in FIG. 6;

FIG. 8 is a block diagram functionally showing a part of the cost management system in FIG. 6 which performs man-hour construction and mass production cost setting in a new model development stage.

FIG. 9 is a block diagram functionally showing a portion for performing man-hour construction and setting a new model evaluation cost in a new model manufacturing planning stage in FIG. 6;

FIG. 10 is an explanatory diagram illustrating the contents and format of a man-hour table file.

FIG. 11 is an explanatory diagram for explaining the contents and format of a man-hour table file of a total man-hour file in a mass production stage.

FIG. 12 is an explanatory diagram illustrating the contents and format of a reference cost file and an evaluation cost file.

FIG. 13 is an explanatory diagram for explaining the contents and format of a basic information file in a mass production stage.

FIG. 14 is an explanatory diagram for explaining the contents and format format of the rate information in the rate table at the mass production stage.

FIG. 15 is an explanatory diagram for explaining the contents and format of cost information at the mass production stage.

FIG. 16 is an explanatory diagram for explaining the contents and format of a material cost table in a mass production stage.

FIG. 17 is an explanatory diagram for explaining the contents and format of a cost table in a mass production stage.

FIG. 18 is an explanatory diagram for explaining the contents and format of cost information in a new model development stage.

FIG. 19 is an explanatory diagram for explaining the contents and format of a material cost table in a new model development stage.

FIG. 20 is an explanatory diagram for explaining the contents and format format of cost information in a new model manufacturing planning stage.

FIG. 21 is an explanatory diagram for explaining the contents and format of a cost table in a new model manufacturing planning stage.

FIG. 22 is an explanatory diagram for explaining a relationship between a change in man-hours and a wage rate / cost.

FIG. 23 is an explanatory diagram illustrating comparison of wage rates in units of cost centers.

FIG. 24 is an explanatory diagram illustrating a comparison of net rate / loss rate in cost center units.

FIG. 25 is an explanatory diagram illustrating a comparison between labor rates and man-hour area rates for each line / section.

FIG. 26 is an explanatory diagram illustrating the comparison of labor rates, man-hour area rates, and loss rates according to lines / divisions / cost centers.

FIG. 27 is an explanatory diagram illustrating the comparison of the facility rent, the man-hour area rent, and the loss rent by line / division / cost center.

FIG. 28 is an explanatory diagram for explaining an example of aggregation of personnel information for each office and factory.

FIG. 29 is an explanatory diagram illustrating an example of aggregation of personnel information in sections and blocks;

FIG. 30 is an explanatory diagram for explaining the personnel information in a graph.

[Explanation of symbols]

DESCRIPTION OF SYMBOLS 1 ... Common standard time accumulating means, 2 ... Department-specific standard time accumulating means, 4 ... Man-hour information accumulating means, 5 ... Total man-hour calculating means, 6 ...
Total man-hours file, 7: rate calculation means, 8: basic information file, 9: rate analysis means, 10: rate information storage means, 1
1 ... cost calculation means, 12 ... material cost information storage means,
13: Material cost adding means, 14: Cost information storage means.

 ──────────────────────────────────────────────────の Continuing on the front page (72) Inventor Hisamino Hanada, 1907 Hirata-cho, Suzuka-shi, Mie Honda Motor Co., Ltd. Suzuka Manufacturing Co., Ltd.

Claims (12)

[Claims] 1. A cost management method for calculating and managing a product cost at a product development and / or mass production stage, wherein a cost per unit time required for an operation for producing the product is reduced. A cost management method, wherein a planned cost of the product is calculated based on a expressed rate and a man-hour indicating the time required for the work. 2. The cost management method according to claim 1, wherein the rate is a net rate corresponding to a cost required when a predetermined basic time is completely spent on the work. A cost management method characterized by classifying a portion not necessary for the work that may occur within a basic time into a loss rate corresponding to a cost necessary for the portion. 3. The cost management method according to claim 2, wherein the loss rate is an operation loss corresponding to a difference between the basic time and an actual operation time required for actually producing a set number of products. A rate, a quality yield loss rate corresponding to a difference between the actual operation time and an operation time spent for producing a non-defective product among the set number of products, and a product requiring the operation time and a maximum number of man-hours are produced. The process organization loss rate corresponding to the difference between the sometimes required maximum total man-hour, and the man-hour corresponding to the difference between the maximum total man-hour and the actual total man-hour required when actually producing a product. A cost management method characterized by being classified into a difference loss rate. 4. The cost management method according to claim 1, wherein the man-hour is divided into a main work and an auxiliary work for each of the elementary works, and further, the main work and the auxiliary work are divided. Each of the operations is subdivided into a basic main operation, a main operation or an auxiliary operation for establishing an auxiliary operation, and preparation or post-processing operation of the main operation, and is standardized. And the cost control method. 5. The cost management method according to claim 1, wherein the rate and the number of man-hours are set for each unit by dividing the work into units of work contents. Cost management method characterized by the following. 6. A cost management system for calculating and managing a product cost at a product development and / or mass production stage, wherein a cost per unit time required for an operation for producing the product is reduced. Rate information storage means for storing the rate information representing the time information, man-hour information storage means for storing the man-hour information representing the time required for the work, and information based on the rate information storage means and the time information storage means. A cost calculation means for calculating a planned unit price of the product. 7. The cost management system according to claim 6, wherein said rate information storage means stores a net fee corresponding to a cost required when the predetermined basic time is completely spent on said work. A cost management system, wherein rate information and loss wage information corresponding to a cost required for a portion not necessary for the work which may occur within the basic time are stored separately. 8. The cost management system according to claim 7, wherein the rate information storage means stores, as the loss rate information, actual data necessary for actually producing the basic time and a set number of products. An operation loss rate corresponding to the difference between the operation time and a quality yield loss rate corresponding to the difference between the actual operation time and the operation time spent for producing a non-defective product of the set number of products; Process organization loss wage rate corresponding to the difference between the time and the maximum total man-hour required when producing a product requiring the maximum man-hour, and the actual situation required when actually producing the product with the maximum total man-hour A cost management system characterized by storing information classified into a man-hour difference loss rate corresponding to a difference from a total man-hour. 9. The cost management system according to claim 6, wherein the man-hour information storage unit divides the man-hour information into a main work and an auxiliary work for each element work. Each of the main work and the auxiliary work is a basic main operation, an auxiliary operation for establishing the main work or the auxiliary work, and a preparation or post-processing operation of the main operation. A cost management system characterized in that man-hours are standardized and accumulated. 10. The cost management system according to claim 6, wherein the wage information storage unit and the man-hour information storage unit classify the work in units of work contents, and each of the divided units A cost management system, wherein the rate information and the man-hour information set for each are stored. 11. The cost management system according to claim 6, further comprising a material cost information storage unit that stores material cost information of a product, wherein the cost calculation unit stores the cost rate information and the man-hour information. A cost management system comprising means for calculating a planned unit price of the product by taking into account the material cost stored in the material cost information storage means with the result calculated based on the calculated cost. 12. In a work analysis method for analyzing element work and setting a standard time, the element work is divided into main work and auxiliary work, and these main work and auxiliary work are further described. A work analysis method characterized by subdividing and analyzing a basic main operation, a main operation or an auxiliary operation for establishing a main operation or an auxiliary operation, and preparation or post-processing operation of the main operation. .