JP2025136174A - Budget formulation device, budget formulation method, and budget formulation program - Google Patents

Abstract

[Problem] To reduce the workload of budget formulation and to carry out highly accurate budget formulation based on past budgets and performance.
[Solution] A budget formulation device that executes budget formulation processing has access to budget data, actual data, and a budget formulation control master for formulating the current period budget for account items, and the budget formulation control master includes the account items, a reference year number item that sets the number of past reference years to be referenced when formulating the budget, and a calculation method item that sets the calculation method when formulating the budget, and the control unit obtains from the budget data the budget amount for the number of years based on the reference year number item of the budget formulation control master, and obtains from the actual data the actual amount for the number of years based on the reference year number item of the budget formulation control master, and calculates the current period budget amount from the budget amount for the obtained number of years and the actual amount for the obtained number of years in accordance with the calculation method based on the calculation method item of the budget formulation control master.
[Selected Figure] Figure 2

Description

The present invention relates to a budget formulation device, a budget formulation method, and a budget formulation program.

Budget data generation devices are known that automatically generate budget data for projects by setting budget rates in advance in master data (see, for example, Patent Document 1). The budget data generation device obtains the budget rate for each cost item from the master data, and calculates the budget amount for each cost item based on the contract amount in the contract data and the obtained budget rate for each cost item.

Japanese Patent Application Laid-Open No. 2022-117005

In the financial industry and other sectors, budgets are typically prepared by comparing past budget amounts assigned to account items with past actual amounts paid for those account items. Since Patent Document 1 deals with budget preparation in the construction industry and other sectors, it does not calculate budget amounts based on past budget amounts and past actual amounts, making it difficult to improve the accuracy of budget preparation.

The present invention was made in consideration of the above-mentioned problems, and aims to provide a budget formulation device, budget formulation method, and budget formulation program that reduces the workload of budget formulation and enables highly accurate budget formulation based on past budgets and actual results.

To solve the above-mentioned problems and achieve the objectives, the budget formulation device of the present invention is a budget formulation device that includes a control unit that executes budget formulation processing to formulate a budget for an account item, and is capable of accessing budget data related to a budget, actual data related to expenses, and a budget formulation control master for formulating a current period budget for the account item. The budget data includes budget amounts associated with the account items, and the actual data includes actual amounts associated with the account items. The budget formulation control master includes the account items, a reference year number field that sets the number of past reference years to be referenced when formulating the budget, and a calculation method field that sets the calculation method used when formulating the budget. The control unit obtains the budget amounts for the number of years based on the reference year number field of the budget formulation control master from the budget data, obtains the actual amounts for the number of years based on the reference year number field of the budget formulation control master from the actual data, and calculates the current period budget amount from the budget amounts for the number of years obtained and the actual amounts for the number of years obtained according to the calculation method based on the calculation method field of the budget formulation control master.

In the budget formulation device according to the present invention, the budget amount of the budget data and the actual amount of the actual results data may be data for each half year, and the control unit may calculate the current period budget amount for each half year.

Furthermore, in the budget formulation device according to the present invention, the calculation method item may include at least one of the following calculation methods: an average value obtained by adding up the budget amount for the number of years obtained and the actual amount for the number of years obtained and dividing the sum by the total number of years; a median value of the budget amount for the number of years obtained and the actual amount for the number of years obtained; and a mode value of the budget amount for the number of years obtained and the actual amount for the number of years obtained.

Furthermore, in the budget formulation device according to the present invention, the control unit may obtain the budget amount for the previous period from the budget data, obtain the actual amount for the previous period from the actual data, and, if it determines that the actual amount for the previous period exceeds the budget amount for the previous period, set the actual amount for the previous period as the budget amount for the current period.

Furthermore, the budget formulation device according to the present invention may further have access to an ideal budget value master containing a target value for the current period budget amount, and the control unit may, if the current period budget amount deviates from the target value, display a warning according to the deviation percentage.

The budget formulation method of the present invention executes a budget formulation process to formulate a budget for an account item, and uses budget data related to the budget, actual data related to expenditures, and a budget formulation control master for formulating the current period budget for the account item. The budget data includes budget amounts associated with the account item, and the actual data includes actual amounts associated with the account item. The budget formulation control master includes the account item, a reference year number field that sets the number of past reference years to be referenced during budget formulation, and a calculation method field that sets the calculation method used during budget formulation. The budget formulation device, equipped with a control unit, executes the following steps: obtain, from the budget data, the budget amounts for the number of years based on the reference year number field of the budget formulation control master; obtain, from the actual data, the actual amounts for the number of years based on the reference year number field of the budget formulation control master; and calculate the current period budget amount from the budget amounts for the number of years obtained and the actual amounts for the number of years obtained according to the calculation method based on the calculation method field of the budget formulation control master.

The budget formulation program of the present invention is a budget formulation program for causing a budget formulation device equipped with a control unit to execute a budget formulation process that formulates a budget for an account item. The program uses budget data related to a budget, actual data related to expenditures, and a budget formulation control master for formulating a current period budget for the account item. The budget data includes budget amounts associated with the account item, and the actual data includes actual amounts associated with the account item. The budget formulation control master includes the account item, a reference year number field that sets the number of past reference years to be referenced when formulating the budget, and a calculation method field that sets the calculation method used when formulating the budget. The program causes the budget formulation device to obtain, from the budget data, the budget amounts for the number of years based on the reference year number field of the budget formulation control master, obtain, from the actual data, the actual amounts for the number of years based on the reference year number field of the budget formulation control master, and calculate the current period budget amount from the budget amounts for the number of years obtained and the actual amounts for the number of years obtained in accordance with the calculation method based on the calculation method field of the budget formulation control master.

The present invention has the effect of reducing the workload of budget formulation and enabling highly accurate budget formulation based on past budgets and actual results.

FIG. 1 is a diagram illustrating an example of the configuration of a budget formulation device. FIG. 2 is a diagram illustrating an example of budget data. FIG. 3 is a diagram illustrating an example of performance data. FIG. 4 is a diagram showing an example of the budget formulation control master. FIG. 5 is a diagram showing an example of the ideal budget value master. FIG. 6 is a diagram showing an example of a budget input screen when formulating a budget. FIG. 7 is a diagram showing an example of a budget input screen when formulating a budget. FIG. 8 is a diagram showing an example of a budget input screen when formulating a budget.

Below, embodiments of a budget formulation device, budget formulation method, and budget formulation program according to the present invention will be described in detail with reference to the accompanying drawings. Note that the present invention is not limited to these embodiments.

[1. Configuration]
An example of the configuration of the budget formulation device 100 according to this embodiment will be described with reference to Fig. 1 etc. Fig. 1 is a block diagram showing an example of the configuration of the budget formulation device 100.

The budget formulation device 100 is a device that executes budget formulation processes to formulate budgets for account items. Specifically, the budget formulation device 100 formulates the current budget for each half year using past budget data and past performance data, and is applied to budget formulation in the financial industry, for example.

The budget formulation device 100 is constructed based on a commercially available desktop personal computer. Note that the budget formulation device 100 is not limited to being constructed based on a stationary information processing device such as a desktop personal computer, but may also be constructed based on a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

The budget formulation device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input/output interface unit 108. Each unit of the budget formulation device 100 is connected to each other so that they can communicate with each other via any communication path.

The communication interface unit 104 communicatively connects the budget formulation device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has the function of communicating data with other devices via a communication line. Here, the network 300 has the function of connecting the budget formulation device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that the data stored in the memory unit 106 may also be stored in the server 200, for example.

An input device 112 and an output device 114 are connected to the input/output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that functions as a pointing device in conjunction with a mouse. Note that, below, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

The storage unit 106 stores various databases, tables, files, etc. The storage unit 106 stores computer programs that work in conjunction with the OS (Operating System) to issue commands to the CPU (Central Processing Unit) to perform various processes. The storage unit 106 can be, for example, a memory device such as RAM (Random Access Memory) or ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, or an optical disk.

The memory unit 106 stores various masters and data. Specifically, the memory unit 106 stores budget data 106a, actual performance data 106b, budget formulation control master 106c, and ideal budget value master 106d.

The various masters and data are explained below. Please note that there are some overlapping items included in the various masters and data, but the explanation of these overlapping items will be omitted.

Figure 2 is a diagram showing an example of budget data. Budget data 106a is data on budgets formulated in the past, and is data for each half year. As shown in Figure 2, budget data 106a includes the fields of date, department, subject (account), and budget amount, and these pieces of information are associated with each other. The date is the date when the budget was formulated. The department is a code and name that identifies the department for which the budget is formulated. The subject is a code and name that identifies the budget. The budget amount is the amount of the budget.

Figure 3 shows an example of actual performance data 106b. Actual performance data 106b is data on actual payments (consumption) made in the past, and is data for each half year. Actual performance data 106b includes items for date, department, subject, and actual amount, and these pieces of information are associated with each other. Note that the date, department, and subject are the same as in the budget data. The actual amount is the amount actually paid.

Figure 4 shows an example of a budget formulation control master. The budget formulation control master 106c is data used to formulate the current budget for each item. The budget formulation control master 106c includes the fields of department, item, number of reference years, and calculation method, and these pieces of information are associated with each other. The department and item are the same as the various data described above. The number of reference years is an item that sets the number of past reference years to be referenced when formulating the budget. For example, if the number of reference years is "2," the budget data 106a and actual data 106b for the past two years are referenced. The calculation method is an item that sets the calculation method used when formulating the budget. Calculation methods include, for example, the average value, the median value, and the most frequent value. The average value is the sum of the budget amount for the number of years obtained and the actual amount for the number of years obtained, divided by the total number of years. The median value is the value that is the middle of the ranking of the budget amount for the number of years obtained and the actual amount for the number of years obtained. The mode is the most frequently occurring value among the budget amount for the number of years obtained and the actual amount for the number of years obtained.

Figure 5 shows an example of an ideal budget value master. The ideal budget value master 106d is data used to issue a warning to the budget preparer based on the deviation percentage of the budget amount for the current period from the target value. The ideal budget value master 106d includes the following items: date, department, subject, ideal value (target value), deviation percentage 1, color alert 1, deviation percentage 2, and color alert 2, and these pieces of information are associated with each other. Note that the date, department, and subject are the same as the various data described above. The ideal value is the target budget amount for the current period. "Deviation percentage 1" is the first deviation percentage from the ideal value and is a value lower than deviation percentage 2. "Color alert 1" is the display color used to issue a warning when deviation percentage is equal to or greater than deviation percentage 1 and smaller than deviation percentage 2. "Deviation percentage 2" is the second deviation percentage from the ideal value and is a value higher than deviation percentage 1. "Color Alert 2" is the display color used to warn when the deviation ratio is 2 or greater.

Next, referring back to Figure 1, the control unit 102 will be described. The control unit 102 is a CPU or the like that provides overall control of the budget formulation device 100. The control unit 102 has internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and performs various information processing based on these stored programs.

As information processing, the control unit 102 executes budget formulation processing for the current period's budget based on various data stored in the memory unit 106.

Specific examples of processing performed by the control unit 102 are explained in detail below in [2. Specific examples of processing].

2. Specific examples of processing
Here, a specific example of the process executed by the budget formulation device 100 will be described with reference to Figures 6 to 8. Figures 6 to 8 are diagrams showing an example of a budget input screen when formulating a budget.

The budget formulation process related to the budget formulation method executed by the budget formulation device 100 is performed using the budget input screen G1 shown in Figure 6. Figure 6 shows the budget input screen G1a related to an example of the budget formulation process. The budget formulation process is executed by operating the current budget formulation button B in Figure 6. The budget input screen G1a shown in Figure 6 is displayed on the output device 114, such as a monitor, and has an input field 120 for entering a department and an input field 121 for entering an item. When department and item codes are entered in the input fields 120, 121 for entering the department and item, and the current budget formulation button B is operated, the control unit 102 executes the budget formulation process.

During the budget formulation process, the control unit 102 acquires budget data 106a, actual results data 106b, and budget formulation control master 106c. From the budget data 106a, the control unit 102 acquires the budget amounts for the number of years based on the reference year number field in the budget formulation control master 106c. In Figure 4, the reference year number is "2," so budget data 106a for each half year of the two previous years, as shown in Figure 2, is acquired. That is, the budget amounts for the first half of the year before last, the second half of the year before last, the first half of the previous year, and the second half of the previous year are acquired. In addition, the control unit 102 acquires actual results amounts for the number of years based on the reference year number field in the budget formulation control master 106c from the actual results data 106b. In Figure 4, the reference year number is "2," so the control unit 102 acquires actual results data 106b for each half year of the two previous years, as shown in Figure 3. That is, the actual results for the first half of the year before last, the second half of the year before last, the first half of the previous year, and the second half of the previous year are acquired.

The control unit 102 then calculates the current period budget amount from the acquired budget amount for the number of years and the acquired actual amount for the number of years, according to the calculation method based on the calculation method item in the budget formulation control master 106c. In Figure 4, since the calculation method is "average value," the control unit 102 calculates the total amount of the first half of the previous fiscal year's actual results, the first half of the previous fiscal year's budget, the first half of the previous fiscal year's actual results, and the first half of the previous fiscal year's budget, and divides this by the quarter to calculate the budget amount for the first half of the current fiscal year. Similarly, the control unit 102 calculates the total amount of the second half of the previous fiscal year's actual results, the second half of the previous fiscal year's budget, the second half of the previous fiscal year's actual results, and the second half of the previous fiscal year's budget, and divides this by the quarter to calculate the budget amount for the second half of the current fiscal year.

Next, another example of the budget formulation process will be described with reference to Figure 7. Figure 7 shows the budget input screen G1b relating to the example of the budget formulation process. In the budget formulation process shown in Figure 7, if it is determined that the actual amount for the previous period exceeds the budget amount for the previous period, the actual amount for the previous period is set as the budget amount for the current period.

Specifically, the control unit 102 acquires budget data 106a, actual results data 106b, and budget formulation control master 106c in the budget formulation process, as in FIG. 6. The control unit 102 acquires the budget amounts for the first half of the previous fiscal year's budget and the second half of the previous fiscal year's budget from budget data 106a, and acquires the actual results for the first half of the previous fiscal year and the second half of the previous fiscal year from actual results data 106b. If the actual results for the first half of the previous fiscal year are greater than the budget amount for the first half of the previous fiscal year, the control unit 102 sets the actual results for the first half of the previous fiscal year as the budget amount for the first half of the current fiscal year. On the other hand, if the actual results for the first half of the previous fiscal year are equal to or less than the budget amount for the first half of the previous fiscal year, the control unit 102 executes the budget formulation process shown in FIG. 6. Similarly, if the actual results for the second half of the previous fiscal year are greater than the budget amount for the second half of the previous fiscal year, the control unit 102 sets the actual results for the second half of the previous fiscal year as the budget amount for the second half of the current fiscal year. On the other hand, if the actual amount for the second half of the previous fiscal year is equal to or less than the budget amount for the second half of the previous fiscal year, the control unit 102 executes the budget formulation process shown in FIG. 6.

Next, another example of the budget formulation process will be described with reference to Figure 8. Figure 8 shows the budget input screen G1c relating to the example of the budget formulation process. In the budget formulation process shown in Figure 8, if the current budget amount deviates from the ideal value, a warning is displayed according to the deviation percentage.

Specifically, the control unit 102 calculates the budget amounts for the first half and second half of the current term in the budget formulation process shown in FIG. 6. The control unit 102 then acquires the ideal budget value master 106d. The control unit 102 acquires the ideal values for the first half budget and second half budget from the ideal budget value master 106d. The control unit 102 then compares the budget amount for the first half of the current term with the ideal budget amount for the first half, and also compares the budget amount for the second half of the current term with the ideal budget amount for the second half. If the comparison result shows that the deviation rate is lower than "Deviation Rate 1," the control unit 102 does not display a warning. Furthermore, if the comparison result shows that the deviation rate is equal to or greater than "Deviation Rate 1" and lower than "Deviation Rate 1," the control unit 102 changes the display color of the current term budget amount item to a warning display of "Color Alert 1." Furthermore, if the comparison result shows that the deviation rate is equal to or greater than "Deviation Rate 2," the control unit 102 changes the display color of the current period budget amount item to a warning display of "Color Alert 2."

As described above, this embodiment allows for automatic budget preparation for the current period, thereby reducing the workload of budget preparation and enabling highly accurate budget preparation based on past budgets and actual results.

Furthermore, according to this embodiment, it is possible to formulate a current budget for each half year, thereby increasing the versatility of budget formulation according to the industry. Note that while this embodiment describes budget formulation for each half year, it may also be formulated for each quarter or each month, and is not particularly limited.

Furthermore, this embodiment makes it possible to select an appropriate calculation method when calculating the current period's budget, thereby improving the validity of budget formulation.

Furthermore, according to this embodiment, if the actual amount for the previous period exceeds the budget amount for the previous period, the actual amount for the previous period can be set as the budget amount for the current period, allowing budget planning to be carried out taking the actual amount for the previous period into consideration.

Furthermore, according to this embodiment, a warning message can be displayed to the person preparing the budget, informing them that the current budget amount has deviated from the ideal value.

[3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)]
This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of SDGs Goals 8 and 9.

Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to SDGs goals 12, 13, and 15.

Furthermore, this embodiment can contribute to strengthening control and governance, thereby contributing to Goal 16 of the SDGs.

4. Other Embodiments
The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

In addition, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

Furthermore, with regard to the budget formulation device 100, the components shown are functional concepts and do not necessarily have to be physically configured as shown.

For example, all or any part of the processing functions of the budget formulation device 100, particularly the processing functions performed by the control unit, may be implemented by a CPU and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is recorded on a non-transitory, computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the budget formulation device 100 as needed. In other words, a computer program that works in conjunction with the OS to issue commands to the CPU and perform various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and works in conjunction with the CPU to form the control unit.

In addition, this computer program may be stored on an application program server connected to the budget formulation device 100 via any network, and all or part of it may be downloaded as needed.

In addition, the program for executing the processing described in this embodiment may be stored on a non-temporary computer-readable recording medium, or may be configured as a program product. Here, this "recording medium" includes memory cards, USB (Universal Serial Bus) memories, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (registered trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical disks), DVDs (Digital Versatile Disks), and more. This includes any "portable physical media" such as a Blu-ray Disc (registered trademark) and a Blu-ray (registered trademark) Disc.

A "program" is a data processing method written in any language or description method, and may be in any format, such as source code or binary code. It should be noted that a "program" is not necessarily limited to a single structure, but also includes a distributed structure consisting of multiple modules or libraries, or a structure that achieves its function by working in conjunction with a separate program, such as an OS. The specific structure and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, can use well-known structures and procedures.

The various databases stored in the memory unit are storage devices such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and website provision.

The budget formulation device 100 may also be configured as an information processing device such as a known personal computer or workstation, or as an information processing device connected to any peripheral device. The budget formulation device 100 may also be implemented by installing software (including programs, data, etc.) that causes the device to perform the processing described in this embodiment.

Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the figures, and all or part of them can be functionally or physically distributed and integrated in any unit depending on various additions or functional loads. In other words, the above-mentioned embodiments may be implemented in any combination, or embodiments may be implemented selectively.

This invention is useful in industries such as finance.

100 Budget formulation device 102 Control unit 104 Communication interface unit 106 Storage unit
106a Budget Data
106b Performance data
106c Budget Control Master
106d Ideal budget value master 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network G1 Budget input screen B Current period budget formulation button

Claims (7)

A budget planning device including a control unit that executes a budget planning process for planning a budget for an account item,
It is possible to access budget data relating to the budget, actual data relating to expenditures, and budget formulation control master for formulating the current period budget for the account item,
The budget data includes a budget amount associated with the account item,
The actual result data includes actual amounts associated with the account items,
The budget formulation control master includes the account item, a reference year number item that sets the number of past reference years to be referenced when formulating a budget, and a calculation method item that sets the calculation method when formulating a budget,
The control unit
From the budget data, the budget amount for the number of years based on the reference year number item of the budget formulation control master is acquired,
From the performance data, the performance amount for the number of years based on the reference year number item of the budget formulation control master is acquired,
A budget formulation device that calculates a current period budget amount from the budget amount for the acquired number of years and the actual amount for the acquired number of years in accordance with a calculation method based on the calculation method item of the budget formulation control master. The budget amount of the budget data and the actual amount of the actual result data are data for each half year,
The budget planning device according to claim 1 , wherein the control unit calculates the current budget amount for each half year. The calculation method item is, as the calculation method,
The average value obtained by adding together the budget amount for the number of years acquired and the actual amount for the number of years acquired and dividing the sum by the total number of years, and
The median value of the budget amount for the number of years acquired and the actual amount for the number of years acquired;
The most frequent value of the budget amount for the number of years obtained and the actual amount for the number of years obtained;
The budget creation device according to claim 1 , wherein the budget creation device includes at least one of the calculation methods. The control unit
The budget amount for the previous period is obtained from the budget data;
The actual amount for the previous period is obtained from the actual data;
2. The budget planning device according to claim 1, wherein, when it is determined that the actual amount for the previous period exceeds the budget amount for the previous period, the actual amount for the previous period is set as the budget amount for the current period. Further, the system is capable of accessing an ideal budget value master including a target value of the current period budget amount;
The control unit
2. The budget planning device according to claim 1, wherein when the current budget amount deviates from the target value, a warning is displayed according to the deviation rate. A budget formulation method for executing a budget formulation process for formulating a budget for an account, comprising:
Budget data relating to the budget, actual data relating to expenditures, and budget formulation control master for formulating the current period budget for the account item are used,
The budget data includes a budget amount associated with the account item,
The actual result data includes actual amounts associated with the account items,
The budget formulation control master includes the account item, a reference year number item that sets the number of past reference years to be referenced when formulating a budget, and a calculation method item that sets the calculation method when formulating a budget,
From the budget data, the budget amount for the number of years based on the reference year number item of the budget formulation control master is acquired,
From the performance data, the performance amount for the number of years based on the reference year number item of the budget formulation control master is acquired,
A budget formulation method in which a budget formulation device equipped with a control unit calculates the current period budget amount from the budget amount for the acquired number of years and the actual amount for the acquired number of years in accordance with a calculation method based on the calculation method item of the budget formulation control master. A budget planning program for causing a budget planning device having a control unit to execute a budget planning method for executing a budget planning process for formulating a budget for an account item,
Budget data relating to the budget, actual data relating to expenditures, and budget formulation control master for formulating the current period budget for the account item are used,
The budget data includes a budget amount associated with the account item,
The actual result data includes actual amounts associated with the account items,
The budget formulation control master includes the account item, a reference year number item that sets the number of past reference years to be referenced when formulating a budget, and a calculation method item that sets the calculation method when formulating a budget,
From the budget data, the budget amount for the number of years based on the reference year number item of the budget formulation control master is acquired,
From the performance data, the performance amount for the number of years based on the reference year number item of the budget formulation control master is acquired,
A budget formulation program that causes the budget formulation device to calculate the current period budget amount from the budget amount for the acquired number of years and the actual amount for the acquired number of years in accordance with a calculation method based on the calculation method item of the budget formulation control master.