Abstract
In order to set a realistic target under today's rapidly varying and complicated environment for business enterprises, a theory of creative-taeget-setting was proposed in the previous paper. The theory defined four phases in thinking process, namely creation phase, execution phase (1), (2) and (3). In this paper, the process of thinking in each of the four phases is deal with. And a method of application of the theory to a practical problem is attempted by clarifying transition of such conditions as precondition, restictive condition, functional condition, etc. through the four phases.