Abstract
What supports the development of companies is the competitiveness created by the wits and energy of employees. Therefore, employees should be treated well in order to achieve long-term development of companies. In addition, managers must also focus on asset efficiency, which is deteriorating among companies in Japan. In this research, we will present a process to create a budget that improves asset efficiency while caring for employees, as well as the investment decision criterion for achieving such budget. We will also analyze how increasing the wage distribution rate while maintaining asset efficiency will affect the maximum limit of the investment decision criterion.
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