Abstract
Individual cost analysis for complicated process is coventionally managed at intervals or roughly, but we succeeded to combine it with daily production control system, using industrial engineering methods.The basic purpose of this system is to provide comparative cost data with sensitivity to product variables beyond the scope of normal cost accounting procedures.The main applications and objectives of the system are to provide product cost data for the improvement of profits through the following items of management control : a)selective selling, b)deciding the selling price, c)production planning, d)location of the points of cost reduction, e)manufacturing process control and others.
