Abstract
In order to decompose the overall performance measured by total opportunity loss of an organization into departmental performances measured by partial opportunity losses, profit differences derived from five profit concepts for the most general case are defined. The implications and interrelations of these differebces are examined. And of these, four differences (partial opportunity losses) are identified as those which can be utilized to make the decomposition. After examination of difficulties of the four decomposition formulae utilizing only two of the four partial opportunity losses, the "comprehensive decomposition formula" utilizing all of the four partial opportunity losses is introduced to successfully oversome the difficulties.
