In Japan's manufacturing industry, where high-mix low-volume production is mainstream, accurate indirect cost allocation in cost accounting is a serious problem. As a costing method for allocating indirect costs more accurately than standard costing performed when creating a balance sheet, although activity-based costing has been proposed, it is spread due to the relationship of measurement costs etc. It has not been As the problem of measurement cost is solved by the spread of IoT today, a new costing method suitable for IoT era and a cost planning framework using it are required. So, in this research, we show how to generate a price shift from human work blur using simulation, and propose a new cost calculation method considered in the IoT era and verify its accuracy.