Abstract
To establish a department goal, the department manager selects some projects considered to attain its goal, estimating the performance of each project and determines the individual sub-goals on these projects. The person in charge of each project makes his effort to bring the performance dose to his sub-goal. Therefore, a distribution of performance of each project estimated by the manager is not always the same as the distribution of the realized performance. This paper proposes the basic conception and the systematic approach to setting both the department goal and the individual sub-goals on the projects to attain the depe\artment goal in consideration of the difference of the distributions mentioned above.