To make loss cost of each manufacturing system easily calculable, to enable a person who is unfamiliar with the cost calculation to easily analyze the loss amount of each kind of loss in each manufacturing process, and to easily judge the improvement points and the priority when executing the improvement by discovering a margin for cost reduction in each manufacturing process.
A manufacturing loss definition parameter indicating the actual cost and the production result information in each manufacturing process and the relation between each kind of loss and loss expense is provided. The loss cost analytical system for the manufacturing process constituted so as to be able to automatically calculate how much loss cost is generated in the actual cost based on the manufacturing loss definition parameter is provided.