PROBLEM TO BE SOLVED: To reflect business results of a business entity while introducing a result principle, to suppress an excessive increase and decrease in remuneration, and to grasp an own labor value when calculating remuneration for a labor, in concluding a labor contract with the business entity.;SOLUTION: Work is divided into work units, a fundamental evaluation point is set in every work unit, the whole or one portion of the fundamental evaluation point is imparted to the labor 200 as an evaluation point corresponding to the achieved condition of the work unit, the evaluation point is not converted simply into the remuneration but the remuneration is determined based on a money value converted by multiplying a conversion rate determined corresponding to results of the business entity 100, and a profit and loss statement and a balance sheet of the labor 200 to the business entity 100 are also prepared in this calculation system.;COPYRIGHT: (C)2004,JPO
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