To provide a system capable of instructing and executing the method of a future plan by directly connecting the function of a multi-functional accounting software and adapting a rational plural-stage procedure system in order to execute the future plan for which a future profit plan and a future funds plan are integrated.

The system directly connected to the multi-functional accounting software for determining the 5-stage procedure of the result profit-and-loss branch point analysis, plan profit-and-loss branch point simulation, a sales plan and a purchase plan, a fixed cost plan and a general funds plan based on the result numerical value is constructed. Then, by registering a reference period and a plan period in the MENU of the future plan, attention is paid so as not to generate the discrepancy of periods among respective works from a first stage to a fifth stage. In the result profit-and-loss branch point analysis, a chart A is a basic chart for obtaining a numerical value required for profit- and-result branch point calculation. The chart B is the chart for dividing a general management cost into a fluctuating cost and a fixed cost. The chart C is the chart for printing the chart B. The chart D is the chart for gathering completed result profit-and-loss branch point calculation.