The present invention discloses an asset overhaul cost accumulation apportionment method and device. The method comprises: establishing an overhaul cost accumulation model; obtaining the overhaul cost corresponding to a device to be overhauled through the overhaul cost accumulation model; and calculating the asset overhaul cost of the device to be overhauled required sharing in all the asset sharing devices according to a presetting asset sharing formula. The asset overhaul cost accumulation apportionment method allows the overhaul cost to accumulate into the asset cost management and allow the overhaul cost to be shared to concrete devices through the initial asset values so as to provide data support for the asset cost multi-dimensional tracking, analysis, predication and company asset and resource optimization configuration decision.