Abstract: An object of the invention is to provide a technique capable of performing strategic inventory management in consideration of a profitability for each item by calculating an inventory management cost in accordance with an actual state in consideration of an item characteristic, a cost occurrence factor, and the like for each item. An inventory assessment device according to the invention stores relevance data in which a combination of occurrence cause items, which are causes of occurrence of inventory management cost items, is defined for each of the cost items, and calculates a load ratio of the inventory management cost for each of items having the same combination of the occurrence cause items (see FIG. 1).