To encourage all staff members to reduce the costs of departments to which they belong.

This cost management system connects via a network to terminals used by staff members of different departments. The system has the function of allowing the staff members of an accounting department to input the budget of each department from the terminals; the function of allowing each staff member of each department to input costs every time he or she spent them; the function of settling the costs spent by each staff member of each department; the function of calculating the budget remaining for each department at the present moment; and the function of allowing each staff member of each department to browse on the terminal the remaining budget of the department to which he or she belongs.