To grasp the cost structure is an aspect of the competitiveness of a company’s strength. However, the research for studying a method for discussing costs is not insufficient. As a result, this study attempts to discuss and consider the cost structure applied to a real wire frame company. For the purpose, it tries to compare a typical manufacturing process with a situation in which 3D printing technology is introduced. Concretely, the IDEF0 method is introduced to clarify the process, and the cost-matrix method is used to calculate costs related to the IDEF0. This study also clarified a future issues related to the introduction of 3D printing technology. Through these analyses, this study provided an understanding of the cost structure for each activity in the real company, a discussion of a typical manufacturing process and the introduction of the 3D printing process and clarifying future discussions regarding the introduction of 3D printing technology.