The user designates his business field and the area where a product is to be produced, such as Japan and China (Step S91). [0208] Then the user identifies a cost center C/Ci (i is an integer of from 1 to n, i.e., C/C1 to C/Cn), which is used in the manufacturing processes of the product, and in addition the user identifies information on the cost center C/Ci and processing time Ti of the cost cent