To suppress fluctuations due to fluctuation factors and to evaluate a line from both aspects of profitability and an investment amount by calculating a labor and work distribution rate and an equipment rate on the basis of a labor cost and an equipment working cost of standard cost calculation data as evaluation indexes of a manufacturing line.
A line evaluation method comprises a first index calculation step (S12) of calculating a first index of the manufacturing line is (labor cost + equipment working cost)/gross additional value amount × 100 on the basis of the labor cost, equipment working cost and gross additional value amount of the manufacturing line, a second index calculation step (S12) of calculating a second index of the manufacturing line is equipment cost/labor cost × 100, a scatter diagram preparation step (S14) of generating data of a scatter diagram for which the first index and the second index are plotted on a two-dimensional coordinate plane, and a scatter diagram display step (S15) of displaying the scatter diagram at a display device on the basis of the data.
TATSUMI TETSUO
FUJITA YUJI
MIYAMORI MAKOTO
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