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The Managed Gross Profit Chart Theory has been formulated by me. The accounting theory has been published in the form of the patent specifications and on this website.

The patent specifications have become increasingly difficult and long. The reason being that there already exists Solomons's theory, a charting theory for absorption costing, described in accounting textbooks. My resulting break-even sales formula was different from his formula. I hoped to disprove his theory.  For this purpose, I needed to investigate studies preceding Solomons's paper. I encountered for the first time the "break-even line theory" in absorption  costing. I faced two problems that needed resolved. One problem was to prove that  the "break- even line theory" was equivalent to my theory and that Solomons's theory was not. Another problem was to highlight erroneous parts in Solomons's theory. This brought large mathematical difficulties and lengthy explanations in the patent specifications.

This theory has not yet been recognized by any official organizations except my company's participants. I have already checked on the correctness of my theory by on-site verification through my companies' management for 8 years. There are no researchers studying management accounting in my neighborhood. Through checking my derivations I  hope to find advocates of my theory from all over the world firstly from  academic researchers majoring in management accounting.

Understanding the mathematical derivation of the  managed gross profit chart theory may be very difficult. However, the application of the theory to businesses is very easy. The essence of the theory is described in the page  "Outline of managed gross profit chart theory".  Anyone can easily examine the logic of the theory. All the usefulness of direct costing will be realized by the managed gross profit chart theory. The  managed gross profit chart is best used as a business tool in IT generation. I also ask for comments on the theory from management accounting persons in companies,  professional accountants and accounting software makers.

I formulated main parts of the Input-Output Table Chart Theory including the examination of the Keynesians multiplier effect theory for three months after making the accounting part in this web site. After that, I needed 7 months to resolve and answer my questions to myself. The theory regarding the Keynesian multiplier effect theory is a new theory formulated by me. I am afraid that there are some beginner's mistakes in expressions on economics because of my few economic knowledge, however I believe that the basic framework of my theory is right because the framework of the national economic accounts is right. I will welcome being pointed out obvious mistakes in my expressions.

I am originally a suspension bridge engineer,  and have not received any formal accounting and economic educations. In addition,  my English may not be so good.  If improper usage of technical terms and strange English expressions are found in this homepage, please forgive me.

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