To make it possible to repeatedly utilize a summary sheet for printing and display by storing it by a format allowed to be easily dealt with by a printing program or a display program and to allow an external application program or an external computer to easily execute secondary working for the sheet by utilizing the data of the sheet.

The processor is provided with a summary sheet preparing means 21 for preparing a summary sheet collecting daily states or monthly states by specifying a date or a period and storing respective summary sheets as summary sheet files 14 by a format suitable for printing or display in each tabulation unit, output control means 23 to 25 for printing or displaying these files 14, and a table display/selection means 22 for displaying the names of the files 14 as a list so as to select each file 14. The means 22 sends a selected file 14 to the output control means 23 to 25, which execute the printing or display of the received file 14.