PROBLEM TO BE SOLVED: To facilitate the management of each phase pertaining to the utilization of a woody biomass fuel.SOLUTION: With at least one of a lumbering phase, a drying phase, a chipping phase, a transport phase, a storage phase, a combustion phase, and an ash treatment phase defined as a subject phase, the present invention acquires the estimated amount of timber processed in the subject phase； acquires facility information on a facility used in carrying out the subject phase； acquiring the number of people pertaining to the execution of the subject phase and human resource information indicating labor costs pertaining to said execution； accepting input of a variable factor in each step of the subject phase and determining the coefficient of processing based on a prescribed function or coefficient table in accordance with the inputted value of the variable factor； calculating the estimated amount of timber that can be processed when executing the subject phase with the facility and the number of people with respect to the estimated amount of timber； correcting at least one of the estimated amount, labor cost, and facility cost by multiplying it by the coefficient of processing； and calculating cost per estimated amount of timber processing in the subject phase on the basis of the corrected estimated amount, labor cost, and facility cost.SELECTED DRAWING: Figure 1【課題】木質バイオマス燃料の利用に係る各フェーズの管理を容易にする。【解決手段】伐採フェーズ、乾燥フェーズ、チップ化フェーズ、運搬フェーズ、貯蔵フェーズ、燃焼フェーズ、灰処理フェーズの少なくとも一つを対象フェーズとし、対象フェーズで処理される木材の予定量を取得し、対象フェーズの実施に用いる設備の設備情報を取得し、対象フェーズの実施に係る人数及び当該実施に係る人の人件費を示す人材情報を取得し、対象フェーズの各工程における変動要因の入力を受け付け、変動要因の入力値に応じ、所定関数又は係数テーブルに基づく処理係数を決定し、予定量の木材について、設備及び人数で対象フェーズを実施した場合に処理できる木材の推定量を求め、当該推定量と人件費と設備費の少なくとも一つに処理係数を乗じて補正し、補正後の推定量と人件費と設備費に基づいて、対象フェーズにおける木材処理の推定量当たりの費用を算出する。【選択図】図１
