| 摘要 |
<p>PROBLEM TO BE SOLVED: To provide a management planning support system for first determining a profit target, calculating the amount of sales necessary to earn the profit, and calculating labor and other costs.SOLUTION: PL plan value receiving means 35 receives a PL plan value including information regarding labor costs, expenses, sales promotion costs, depreciation costs, nonoperating costs, and nonoperating revenues, and profit target value receiving means 36 receives a profit target value regarding a profit target (e.g., a recurring profit and a gross profit margin rate) necessary to make a profit plan. Sales calculation means 38 uses the PL plan value and the profit target value to calculate the amount of sales. Thereby, a company can follow the planned labor and other costs to acquire a final profit which is most important and desired for the company.</p> |
