A terminal management device manages the sharing by at the least one business entity of costs related to distributed terminal devices. In a case that a new business entity, which uses the terminal devices and provides services after the terminal devices have been distributed, the terminal management device computes and totals the differences of shared costs of each business entity, which will change in accordance with the addition thereof. Thus, by managing the changes of a plurality of business entities bearing the costs related to terminal devices, changes in the shares of the costs thereof can be adjusted easily even in a case that business entities using the terminal devices thereof and providing services change after the terminal devices have been distributed to subscribers. Therefore, the present invention facilitates the participation of a new service business entity in the provision of services using terminal devices subsequent to the terminal devices being distributed.