Abstract
IT industry is facing a new phase of conversion from the trust business to the value creation business. However, there is a bundle of problems in the layered structure of the pyramid type of the IT industry in Japan. An economic rationality is prioritized and neither the problem of the IT system nor the failure of the project decrease to sacrifice the social value. In this thesis, it proposes the platform of the horizontal affiliation that applies P2M so that the IT project participant may compose the fifty-fifty relationship. And, the mechanism using the logical model and the balanced scorecard was considered.