摘要 |
PROBLEM TO BE SOLVED: To provide an information processing technology, capable of calculating an invested capital return rate at enterprise-wide, when invested capital and the invested capital return rate to each business department are given, in the enterprise consisting of plural business departments. SOLUTION: The information processing technology calculating the profit rate on invested capital R at the enterprise consisting of plural business departments, comprises an obtaining step obtaining an adding invested capital return rate U by adding an invested capital return rate r[i] in each business, an obtaining step obtaining reducing term by businesses V[i] for reducing an invested capital return rate, except for the rate to a specified business by allocating invested capital c[i] to the specified business and a subtracting means for subtracting the reducing term V[i] in each business consisting of the enterprise from the profit rate U. |