Two sets of mathematical model for analysis are introduced to simplify the simulation procedure by employing an appropriate approximation. Several pieces of new information are obtained on the interrelation between the managerial indices and the parameters relating to the managerial policy after simulation analyses. The amount of profit before tax is found to reach the maximum at a certain combination of values for the related parameters, and it is estimated for most of the Japanese industrial corporations that this condition is almost fulfilled through the ceaseless efforts made in managerial optimization. It is theoretically concluded that the ratio of the marginal revenue to the expenditure for research and development would converge to a certain universal value after a spontaneous procedure of optimization in the market mechanism, and the optimum amount for the expenditure for research and development is estimated therefrom to be about 12% of the amount of the marginal revenue.