plain old excell or lotus could be set up to do that function. it basically is a computer paper tablet.
whatever method you use by hand can be helped with a spreadsheet program.
i used an excell spreadsheet to review what i CAN make, what the build rate should be, scrap rates, etc, and correlate this to what the selling price should be, and whether it would be worth while bothering to make certain products. it was very helpful in showing me that while i can make a bunch of things, it's not always prudent to bother SELLING all these things...
i'm not familiar with the low budget accounting programs available such as Quicken Books, etc. they SOUND like they should work, but i have no idea if they do or how well. or they may be slanted to a different industry instead of manufacturing.
see ya
steve