PURPOSE: To distribute the amount of the cost required for a common department of its own to other departments by adding the amounts distributed from other departments to the cost of its own common department.

CONSTITUTION: A distribution instruction information input part 1 is provided to input the distribution instruction information together with a distribution instruction information control part 2, a distribution reference value input part 3, a distribution reference value control part 4, a distribution rate calculation part 5 which calculates the distribution rate of each distribution destination department based on the distribution instruction information and the distribution reference value, a decided distribution rate control part 6, a department-based loss/gain control part 7 which holds the amount of the cost of a common department for each department and counting item, a distribution amount calculation part 8 calculates the distribution amount at multiple stages based on the decided distribution rate, and a decided department-based loss/gain control part 9 which controls the decided distribution amount.