ローリングプラン
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- 中期経営計画等の複数年度にまたがる計画を、毎年改訂すると決めておいて運用する方式
- 毎年改訂することによって計画の現実性は高まるが、努力目標としての機能は低下する
- 対象語：固定的計画法
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