Abstract: Inputs of target values and performance values of the MBA index, the MOS index and the MOS index are accepted, three axes passing through an origin and orthogonal to each other are set, target vectors and performance vectors of the enterprise value based on the respective indices are rendered on three-dimensional coordinates of which the three axes are an MBA axis, an MOT axis and an MOS axis, resources for attaining targets of the respective indices in a second evaluation period are reset based on allocation rates of an allocation table if a divergence between the target value and the performance value in a first evaluation period is large, and reset results are output.

Abstract: Inputs of target values and performance values of the MBA index, the MOS index and the MOS index are accepted, three axes passing through an origin and orthogonal to each other are set, target vectors and performance vectors of the enterprise value based on the respective indices are rendered on three-dimensional coordinates of which the three axes are an MBA axis, an MOT axis and an MOS axis, resources for attaining targets of the respective indices in a second evaluation period are reset based on allocation rates of an allocation table if a divergence between the target value and the performance value in a first evaluation period is large, and reset results are output.