Treatment of the cost accounting method

Base material prices for newly listed products are, in principle, calculated by the similar function comparison method. However, if the price is 0.5 times or less of the foreign average price, from the viewpoint of stable supply, there is a system for applying for calculation using the cost calculation method. However, since there is no foreign price for products that have not yet been released in foreign countries, this rule is not applicable.


  • In order to secure the stable supply of the products which have not been released in foreign countries, the price lower limit in the cost accounting system is proposed.