u201d than the u201c production u201d furthermore there are two child indexes u201c procurement u201d and u201c defective condition u201d which constitute the third hierarchy 221 t for the parent index u201c production u201d which constitutes the second hierarchy 221 s the cause and effect relation levels are respectively u201c 0 9 u201d and u201c 0 7 u201d that is it can be assumed that the u201c procurement u201d has a more significant impact on the index u201c production u201d than the u201c defective condition u201d on the other hand there are two child indexes u201c marketing u201d and u201c allocation u201d which constitute the third hierarchy 221 t for the parent index u201c distribution u201d which constitutes the second hierarchy 221 s the cause and effect relation levels are respectively u201c 0 6 u201d and u201c 0 9 u201d that is it can be assumed that the u201c allocation u201d has a more significant impact on the index u201c distribution u201d than the u201c marketing u201d fig4 illustrates a configuration example of the business goal achievement level table 222 the business goal achievement level table 222 stores information which specifies an index a target value of the index an actual value of the index and an achievement level of the index a record which is stored in the business goal achievement level.