A target value processing unit, includes: an input section to which a target value signal showing a target value of a control process is inputted; a target value shaping unit shaping the target value signal inputted to the input section, into a signal form which is proper for a control treatment of a regulator implementing the control process; and an output section outputting to the regulator a shaped target value signal which is shaped by the target value shaping unit. The target value processing unit realizes the high-level control process without improving the regulator.