Abstract
The purpose of this study is to develop the multi-departmental programming. The policy of this development is as follows; 1)The program is adaptable to any computer machine if user can use LP-package. 2)The program can read the transformation and definition of recursive process with LP-data from cards. 3)The program uses core memories as little as possible. The program can be applied to various managerial planning. It is show that this program is useful to managerial long-range planning of the firm which has multi-divisional organization.
