To perform a detailed and rational accounting process corresponding to service contents.

For a series of input, output and processing processes, an input accounting part 103 performs an accounting process according to the contents of the input process at a document input part 102. A processing process accounting part 105 performs an accounting process according to the contents of the processing process at a document processing process part 104. An output charging part 107 performs an accounting process according to the contents of the output process at a document output part 106. Then a total accounting 111 performs an integral accounting process for integrating the accounting results of the input accounting part 103, processing process accounting part 105, and output accounting part 107.