To provide a cost reduction target developing and supporting device capable of adequately setting a CR target for every model of an article to be purchased taking profit and loss and a reference cost into consideration for every model of the article.

This cost reduction target developing and supporting device comprises a database DB for managing a purchasing record, an actual cost, and a sales record related to individual purchasing products responsible for a profit of a factory, a data managing file 3a for temporarily holding new data generated from computers 1 and 7, a computer 3 for taking the new data held in the data managing file 3a and registering it into the database DB. The computer 3 sets a cost reduction target of the individual product in consideration of a total cost reduction target and a profit and loss state and the reference cost of the individual purchased product.