The book aim is establishing a new model for production program optimization which is follow the systematization of existing knowledge in field of production program planning and integration method such as activity base calculate, genetic algorithm, and risk management. It introduces a contemporary model design for production program planning in business-manufacturing systems. An integrated model of ABC method and GA technique for cost volume profit (CVP) problems is developed. It uses data provided by ABC systems designed to keep track of variable and fixed costs, and requires the model user to formulate a contribution rule that will allow to compute, for each product, the output required to achieve a given (target) profit. The purpose of the integrated model construction is to invest C-V-P analysis with realism, and to remove a basic deficiency from the traditional C-V-P model. In this book also, an integrated model of risk management and GA introduces to evaluate the observed results of production program and reduces the risk of operating losses