To provide an improvement suggestion table to efficiently suggest reduction of telephone connection fees and by which an improved effect is recognized at a glance.

In a tabulation table to be created by spread sheet software, cells in the leftmost column are defined as a description column for suggestion items, the current status and status after improvement are displayed by contrasting them by alternately arranging description columns for current status and columns for suggestion corresponding to the description columns for current status in the row direction by every suggestion item and displaying arrows from the description columns for current status toward the columns for suggestion and a tabulation column for current status, a tabulation column after improvement and a display column for improved effect to describe difference in total amount among the tabulation columns are provided in right sides of each line.