PURPOSE: To promptly set the price of material for local manufacture abroad, and to prevent occurrence of error.

CONSTITUTION: An input part 1 accepts inputting of the equipment name related with local manufacture. A parts development processing part 4 develops parts by referring to a parts configuration table storing part 2 based upon the eqiupment name related with local manufacture and then attaches a unit price to the developed parts by referring to a parts unit price storing part 3 so as to generate a current year object parts information 6. A difference analyzing part 7 analyzes difference from the current year object parts information 6 by referring to the previous year abject parts information in a previous year object parts information storing part 5. An output part 8 outputs a difference result as a difference list.