求翻译：即ち「１－３月は予算を大幅に下回る厳しいスタートとなった。好転しない場合焦新総経理の下一層のコスト削減など思い切った施策を含む修正計画を作成実行する。是什么意思？

Ie, " January-March to create run a revised plan that includes measures to drastic such as cost reduction under one layer of the case focus new general manager you do not want to . Upturn became tough start significantly below budget .

In other words, 1-3, to be significantly lower than the budget that was a difficult start. if not yearning for the better under the new president, such as further cost reduction measures, including measures to create remediation plan to run.

Namely it became the harsh start where “1 - March is less than budget substantially.When it does not improve, 焦 lower more cost reduction and the like of new entire accounting it draws up executes the correction plan which includes the measure which is resigned.

I.e. ' was a tough start significantly less budget is 1-3 months. Correction plans if you do not turn around new President focus under even more cost savings and drastic measures, including creating a run.

正在翻译，请等待...