A system which can perform goal analysis and risk analysis was developed to simplify the use of a farming plan technique in which various farming risks and a management target can be clearly taken into consideration. Integrated use of budgeting analysis and mathematical programming is possible with this system. Based on spreadsheet software, VBA has been used for the system's development. The system is able to take into consideration various management goals, a profit risk, an operations risk, and restrictions of machinery and facilities in addition to labor and land. The system calculates workable machinery time, and selects the model structure used for operations. The number of accumulated users from the first distribution of the trial system in July, 1996 to the end of December, 2001 is 575 organizations, 66% of which are agricultural extension centers or prefectural agricultural research organizations. The system has been used in over 80 applications, which can be roughly divided into technical evaluations and agricultural business planning. This research has clarified the two basic functional structures which such a system should have. Subjects for future work are as follows; (1) the system's data will be classified into three kinds, and (2) a farming system database will be developed.