Budget management device, budget management method, and budget management program

Abstract

To provide a novel system for managing a departmental budget and a purpose-built expenditure decision amount while contrasting the departmental budget with the purpose-built expenditure decision amount, and thereby capable of checking budget overruns, a budget execution status, and the like, changing the departmental budget, and contrasting it with the changed departmental budget as needed.SOLUTION: A budget management device including a control unit, and the control unit includes calculation means and management table creation means. In the budget management device, the management table creation means creates and outputs a budget execution management table including preset budget amounts by department and account title, an expenditure determination balance by department and account title calculated by the calculation means and purpose use, the expenditure determination balance by department and account title calculated by the calculation means, a budget balance by department and account title calculated by the calculation means, and a budget execution rate by department and account title calculated by the calculation means.SELECTED DRAWING: Figure 1

Description

[Technical field]

[0001] The present invention relates to a budget management device, a budget management method, and a budget management program. [Background technology]

[0002] Budget management for corporations that do business with public institutions, such as educational institutions and public interest corporations, requires more complex management than that of general companies. For example, it is necessary to allocate a set budget amount for each department by purpose of use, and to manage the execution status of departmental budgets and budgets for each purpose, as well as the actual usage of budgets for each purpose.

[0003] In addition, while the budgets of most general companies are mainly expenditure budgets and usage records management, and are often managed by department, the main purpose is to check for excesses, but corporations that do business with public institutions place emphasis on checking the execution status of the agreed budget as well as excesses. Furthermore, when the budget is revised, comparison with the revised budget is also required, and the realization of more multifaceted execution management is an issue. [Prior art documents] [Patent documents]

[0004] [Patent Document 1] JP 2004-94943 A Summary of the Invention [Problem to be solved by the invention]

[0005] However, with conventional budget control systems, departmental budgets could only be compared with other departmental budgets, and purpose-specific budgets could only be compared with other purpose-specific budgets, so it was not possible to manage departmental budgets and purpose-specific budgets (hereinafter, purpose-specific budgets may be referred to as "decided expenditure amounts") while comparing them, nor was it possible to check the status of budget execution or make changes to departmental budgets.

[0006] Therefore, the object of the present invention is to provide a new budget management system that can manage departmental budgets and determined expenditure amounts for each purpose while comparing the departmental budgets with the determined expenditure amounts for each purpose, and can check budget overruns and budget execution status, change the departmental budget, and compare it with the changed departmental budget at any time. [Means for solving the problem]

[0007] In order to solve the above-mentioned problems and achieve the object, a budget management device according to the present invention is a budget management device having a control unit, the control unit having a calculation means and a management table creation means, the calculation means calculates budget execution amounts by department, account item, and purpose of use, and budget execution amounts by department and account item, based on journal entry records relating to budget execution including departments, account items, purpose of use, and amounts stored in journal entry data, calculates expenditure determination amounts by department and account item which are amounts obtained by adding up predetermined expenditure determination amounts by department, account item, and purpose of use, by department and account item, calculates expenditure determination balances by department, account item, and purpose of use which are amounts obtained by subtracting the calculated budget execution amounts by department, account item, and purpose of use from the predetermined expenditure determination amounts by department, account item, and purpose of use, and calculates expenditure determination balances by department, account item, and purpose of use which are amounts obtained by subtracting the calculated budget execution amounts by department, account item, and purpose of use from the calculated expenditure determination amounts by department, account item, and purpose of use. the expenditure decision balance by department and account item, which is the amount obtained by subtracting the budget execution amount by item, the budget balance by department and account item, which is the amount obtained by subtracting the budget execution amount by department and account item calculated above, from the budget amount by department and account item set in advance; and the budget execution rate by department and account item, which is the ratio of the budget execution amount by department and account item calculated above to the budget amount by department and account item set in advance, and the management table creation means creates and outputs a budget execution management table including the budget amount by department and account item set in advance, the expenditure decision balance by department, account item and purpose calculated by the calculation means, the expenditure decision balance by department and account item calculated by the calculation means, the budget balance by department and account item calculated by the calculation means, and the budget execution rate by department and account item calculated by the calculation means.

[0008] In addition, the budget management device of the present invention is characterized in that the budget execution management table created by the management table creation means further includes budget execution amounts by department and account item calculated by the calculation means, and budget execution amounts by department, account item and purpose of use calculated by the calculation means.

[0009] In addition, the budget management device of the present invention is characterized in that the budget execution management table created by the management table creation means further includes predetermined determined expenditure amounts by department, account item and purpose of use, and determined expenditure amounts by department and account item calculated by the calculation means.

[0010] In addition, the budget management device of the present invention is characterized in that the calculation means further calculates an undetermined expenditure amount by department and account item, which is the amount obtained by subtracting the determined expenditure amount by department and account item calculated above from the budget amount by department and account item set in advance, and the budget execution management table created by the management table creation means further includes the undetermined expenditure amount by department and account item calculated by the calculation means.

[0011] In addition, the budget management device of the present invention is characterized in that the journal entry record regarding budget execution includes the month of occurrence in addition to the department, account item, purpose of use and amount, the calculation means further calculates the budget execution amount by month of occurrence, department, account item and purpose of use, and the budget execution amount by month of occurrence, department and account item based on the journal entry record, and the budget execution management table created by the management table creation means further includes the budget execution amount by month of occurrence, department and account item calculated by the calculation means, and the budget execution amount by month of occurrence, department, account item and purpose of use calculated by the calculation means.

[0012] In addition, the budget management device of the present invention is characterized in that the control unit further includes a receiving means, which receives, for each department and account item, an instruction to change a budget amount from a preset budget amount and a changed budget amount, and the calculation means further calculates a changed budget balance for each department and account item, which is an amount obtained by subtracting the budget execution amount for each department and account item calculated above from the changed budget amount for each department and account item received by the receiving means, and calculates a changed budget execution rate for each department and account item, which is the ratio of the budget execution amount for each department and account item calculated above to the changed budget amount for each department and account item received by the receiving means, and the budget execution management table created by the management table creation means further includes the changed budget amount for each department and account item received by the receiving means, the changed budget balance for each department and account item calculated by the calculation means, and the changed budget execution rate for each department and account item calculated by the calculation means.

[0013] In addition, the budget management device of the present invention is characterized in that the calculation means further calculates a post-change undetermined expenditure amount by department and account item, which is the amount obtained by subtracting the determined expenditure amount by department and account item calculated above from the post-change budget amount by department and account item received by the receiving means, and the budget execution management table created by the management table creation means further includes the post-change undetermined expenditure amount by department and account item calculated by the calculation means.

[0014] In addition, the budget management device of the present invention is characterized in that the control unit further comprises a receiving means and a warning means, the receiving means receives settings of expenditure determination amounts by department, account item and purpose of use for each combination of department, account item and purpose of use, and stores the received expenditure determination amounts in expenditure determination amount data together with the department, account item and purpose of use, and the warning means outputs a budget overage warning if, at the time when the receiving means receives the setting of the expenditure determination amount, the sum of the expenditure determination amount newly received by the receiving means and the total amount of expenditure determination amounts for the same department and the same account item as the said expenditure determination amount among the expenditure determination amounts stored in the expenditure determination amount data received so far exceeds the budget amount for the same department and the same account item among the budget amounts by department and account item set in advance.

[0015] Further, a budget management method according to the present invention is a budget management method executed in a budget management device having a control unit, and includes a calculation step and a table output step executed by the control unit, in which the calculation step calculates budget execution amounts by department, account item, and purpose of use, and budget execution amounts by department and account item based on journal entry records related to budget execution including departments, account items, purpose of use, and amounts stored in journal entry data, calculates expenditure determination amounts by department and account item which are amounts obtained by adding up predetermined expenditure determination amounts by department, account item, and purpose of use, by department and account item, calculates expenditure determination balances by department, account item, and purpose of use which are amounts obtained by subtracting the calculated budget execution amount by department, account item, and purpose of use from the predetermined expenditure determination amounts by department, account item, and purpose of use, and calculates the calculated expenditure determination balance by department, account item, and purpose of use from the calculated expenditure determination amount by department, account item, and purpose of use. the step of calculating an expenditure decision balance by department and account item, which is the amount obtained by subtracting the budget execution amount by department and account item calculated above from the budget amount by department and account item set in advance; the step of calculating a budget balance by department and account item, which is the amount obtained by subtracting the budget execution amount by department and account item calculated above from the budget amount by department and account item set in advance; and the step of calculating a budget execution rate by department and account item, which is the ratio of the budget execution amount by department and account item calculated above to the budget amount by department and account item set in advance; and the table output step of creating and outputting a budget execution management table including the budget amount by department and account item set in advance, the expenditure decision balance by department, account item and purpose calculated by the calculation step, the expenditure decision balance by department and account item calculated by the calculation step, the budget balance by department and account item calculated by the calculation step, and the budget execution rate by department and account item calculated by the calculation step.

[0016] Further, a budget management program according to the present invention is a budget management program to be executed by a budget management device having a control unit, and includes a calculation step and a table output step for causing the control unit to execute the program, wherein the calculation step calculates budget execution amounts by department, account item, and purpose of use, and budget execution amounts by department and account item based on journal entry records relating to budget execution including departments, account items, purpose of use, and amounts stored in journal entry data, calculates expenditure determination amounts by department and account item which are amounts obtained by adding up predetermined expenditure determination amounts by department, account item, and purpose of use, by department and account item, calculates expenditure determination balances by department, account item, and purpose of use which are amounts obtained by subtracting the calculated budget execution amounts by department, account item, and purpose of use from the predetermined expenditure determination amounts by department, account item, and purpose of use, and calculates the calculated expenditure determination balances by department, account item, and purpose of use from the calculated expenditure determination amounts by department and account item. the step of calculating an expenditure decision balance by department and by account item, which is the amount obtained by subtracting the budget execution amount by department and by account item calculated above, calculating a budget balance by department and by account item, which is the amount obtained by subtracting the budget execution amount by department and by account item calculated above from the budget amount by department and by account item set in advance, and calculating a budget execution rate by department and by account item, which is the ratio of the budget execution amount by department and by account item calculated above to the budget amount by department and by account item set in advance, and the table output step is characterized in that the step of generating and outputting a budget execution management table including the budget amount by department and by account item set in advance, the expenditure decision balance by department, account item and purpose calculated by the calculation step, the expenditure decision balance by department and account item calculated by the calculation step, the budget balance by department and account item calculated by the calculation step, and the budget execution rate by department and by account item calculated by the calculation step. Effect of the Invention

[0017] According to the system of the present invention, it is possible to manage departmental budgets and determined expenditure amounts for each purpose while comparing them with each other, and it is possible to check budget overruns and budget execution status, change the departmental budget, and compare it with the changed departmental budget at any time. [Brief description of the drawings]

[0018] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a PC 100 according to an embodiment. [Diagram 2] FIG. 2 is a diagram showing an example of a budget amount setting screen according to an embodiment. [Diagram 3] FIG. 3 is a diagram illustrating an example of budget amount data before a budget change according to an embodiment. [Figure 4] FIG. 4 is a diagram showing an example of a determined expenditure setting screen according to an embodiment. [Diagram 5] FIG. 5 is a diagram illustrating an example of expenditure determination amount data according to an embodiment. [Figure 6] FIG. 6 is a diagram illustrating an example of journalization data according to an embodiment. [Figure 7] FIG. 7 is a diagram illustrating an example of a budget execution management table before a budget change in one embodiment. [Figure 8] FIG. 8 is a diagram illustrating an example of budget amount data after a budget change according to an embodiment. [Figure 9] FIG. 9 is a diagram illustrating an example of a budget execution management table after a budget change according to an embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0019] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the drawings. However, the present invention is not limited to the embodiment.

[0020] [1. Configuration] Here, an example of the configuration of a PC (personal computer) 100 according to this embodiment including a budget management device of the present invention will be described with reference to Fig. 1. Note that the configuration of this embodiment is merely an example, and the present invention is not limited to being realized with the configuration of this embodiment. Also, in the following description of the configuration, duplicated descriptions may be omitted.

[0021] 1 is a block diagram showing an example of the configuration of a PC 100. The PC 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108, and is communicably connected to a server 200 (e.g., a Web server, etc.) that stores various data (e.g., each data item stored in the storage unit 106, which may be described later) via a network 300 (e.g., the Internet, an intranet, a LAN (Local Area Network), etc.).

[0022] The components of the PC 100 are communicatively connected via any communication path.

[0023] In addition, PC 100 may be, for example, a stationary type such as a desktop personal computer, or may be a portable type such as a notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0024] The control unit 102 is a CPU or the like that performs overall control of the PC 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs.

[0025] The control unit 102 conceptually includes a calculation unit 102a, a reception unit 102b, a warning unit 102c, a management table creation unit 102d, and the like.

[0026] The calculation unit 102a calculates the budget execution amount by department, account item, and purpose of use, and the budget execution amount by department and account item, based on the journal entry records related to budget execution including the department, account item, purpose of use, and amount stored in the journal entry data.

[0027] The budget execution amount by department, account item, and purpose of use is the amount for a fixed period such as an year, half year, or quarter (particularly a period of two months or more) that corresponds to the budget amount, for example, the budget execution amount by fiscal year, and is the total amount of the journal entry record for each combination of the same department, the same account item, and the same purpose of use.The budget execution amount by department and account item is the amount for a fixed period such as an year, half year, or quarter (particularly a period of two months or more) that corresponds to the budget amount, for example, the budget execution amount by fiscal year, and is the total amount of the journal entry record for each combination of the same department and the same account item.

[0028] Departments are based on organizational divisions into which budget amounts are allocated within an organization. Account items are account items used in accounting procedures and further classify the budget for each department, such as entertainment expenses and transportation expenses. Therefore, one department may have one or more account items. Usage purposes further classify the budget for each account item, such as late-night taxi fares, transportation expenses for personnel training, and gasoline for company cars for the account item. Therefore, one account item may have one or more usage purposes.

[0029] The journal entry record regarding the budget execution includes the month of occurrence in addition to the department, account item, purpose of use, and amount, and the calculation unit 102a further calculates the budget execution amount by month of occurrence, department, account item, and purpose of use, and the budget execution amount by month of occurrence, department, and account item based on the journal entry record.

[0030] The budget execution amount by month of occurrence, department, account item, and purpose of use is the total amount of the journal entry records for each combination of the same month of occurrence, same department, same account item, and same purpose of use. The budget execution amount by month of occurrence, department, and account item is the total amount of the journal entry records for each combination of the same month of occurrence, same department, and same account item.

[0031] The calculation unit 102a calculates a determined expenditure amount by department and account item, which is the sum of predetermined determined expenditure amounts by department, account item, and purpose of use by department and account item. The determined expenditure amount is an amount for a certain period (particularly a period of two months or more) such as an annual, half-yearly, or quarterly period corresponding to the budget amount, and is, for example, a determined expenditure amount by fiscal year. The determined expenditure amount is a budget allocated by purpose of use, and the total by department and account item is required to be within the range of the corresponding budget amount.

[0032] The predetermined determined expenditure amounts by department, account item and purpose of use can be extracted as determined expenditure amount records from determined expenditure amount data in which determined expenditure amounts are stored together with department, account item and purpose of use for each combination of department, account item and purpose of use.

[0033] The calculation unit 102a calculates the determined expenditure balance by department, account item and purpose of use, which is the amount obtained by subtracting the budget execution amount by department, account item and purpose of use calculated above from the determined expenditure amount by department, account item and purpose of use set in advance. The determined expenditure balance is an amount for a certain period (particularly a period of two months or more) such as annually, semiannually or quarterly, which corresponds to the budget amount, and is, for example, the determined expenditure balance by fiscal year. From the determined expenditure balance, it is possible to grasp, in terms of amount, how much of the determined expenditure amount remains compared to the budget execution amount.

[0034] The calculation unit 102a calculates the expenditure decision balance by department and account item, which is the amount obtained by subtracting the budget execution amount by department and account item calculated above from the expenditure decision amount by department and account item calculated above.

[0035] The calculation unit 102a calculates the budget balance by department and by account item, which is the amount obtained by subtracting the budget execution amount by department and by account item calculated above from the budget amount by department and by account item set in advance. The budget amount is an amount for a certain period (particularly a period of two months or more) such as yearly, semi-annual, or quarterly, and is, for example, a budget amount for a fiscal year. The budget amount is a budget allocated by department and by account item. The budget balance is an amount for a certain period (particularly a period of two months or more) such as yearly, semi-annual, or quarterly, which corresponds to the budget amount, and is, for example, a budget balance for a fiscal year. From the budget balance, it is possible to grasp how much of the budget is remaining in terms of amount.

[0036] The preset budget amounts by department and account item can be extracted as budget amount records from budget amount data in which budget amounts are stored for each department and account item along with the department and account item.

[0037] The calculation unit 102a calculates a budget execution rate by department and account item, which is the ratio of the calculated budget execution amount by department and account item to a preset budget amount by department and account item. The budget execution rate is calculated, for example, as a percentage (%). The budget execution rate is an amount for a certain period (particularly a period of two months or more) such as an annual, half-yearly, or quarterly period corresponding to the budget amount, and is, for example, a budget execution rate by fiscal year. From the budget execution rate, it is possible to grasp, in terms of a percentage, how much of the budget has been executed and how much of the budget remains.

[0038] The calculation unit 102a calculates the undetermined expenditure amount by department and account item, which is the amount obtained by subtracting the determined expenditure amount by department and account item calculated above from the preset budget amount by department and account item. The undetermined expenditure amount is an amount for a certain period (particularly a period of two months or more) such as an annual, half-yearly, or quarterly amount corresponding to the budget amount, and is, for example, the undetermined expenditure amount by fiscal year. From the undetermined expenditure amount, it is possible to grasp how much the determined expenditure amount by purpose of use can be increased.

[0039] The reception unit 102b receives the setting of the budget amount by department and by account item, and stores the received budget amount together with the department and account item in the budget amount data. The reception unit 102b sets the budget amount by receiving the setting of the budget amount and storing the budget amount in the budget amount data. If the budget amount is the original budget amount before the change, the reception unit 102b stores the budget amount in the budget amount data together with the budget category of "original budget".

[0040] The reception unit 102b receives instructions to change the budget amount from a preset budget amount by department and by account item, and the changed budget amount. The changed budget amount is an amount for a certain period (particularly a period of two months or more) such as a year, half year, or quarter that corresponds to the budget amount, and is, for example, a changed budget amount for an accounting year. The reception unit 102b stores the received changed budget amount in the budget amount data together with the department and account item. The reception unit 102b stores the changed budget amount in the budget amount data together with the budget category of "changed budget" as the same budget amount as the initial budget amount before the change.

[0041] The calculation unit 102a calculates the post-change budget balance by department and account item, which is the amount obtained by subtracting the budget execution amount by department and account item calculated above from the post-change budget amount by department and account item received by the reception unit 102b. The post-change budget balance is an amount for a certain period (particularly a period of two months or more) such as an annual, half-yearly, or quarterly period corresponding to the budget amount, and is, for example, the post-change budget balance by fiscal year.

[0042] The calculation unit 102a calculates a post-change budget execution rate by department and account item, which is the ratio of the budget execution amount by department and account item calculated above to the post-change budget amount by department and account item received by the reception unit 102b. The post-change budget execution rate is an amount for a certain period (particularly a period of two months or more) such as an annual, half-yearly, or quarterly period corresponding to the budget amount, and is, for example, a post-change budget execution rate by fiscal year.

[0043] The calculation unit 102a calculates the post-change undetermined expenditure amount by department and account item, which is the amount obtained by subtracting the determined expenditure amount by department and account item calculated above from the post-change budget amount by department and account item received by the reception unit 102b. The post-change undetermined expenditure amount is an amount for a certain period (particularly a period of two months or more) such as an annual, half-yearly, or quarterly period corresponding to the budget amount, and is, for example, the post-change undetermined expenditure amount by fiscal year.

[0044] The receiving unit 102b receives settings of determined expenditure amounts by department, account item and purpose of use for each combination of department, account item and purpose of use, and stores the received determined expenditure amounts together with the department, account item and purpose of use in determined expenditure amount data.

[0045] The warning unit 102c outputs a budget overage warning when, at the time when the receiving unit 102b receives the setting of the determined expenditure amount, the sum of the newly received determined expenditure amount by the receiving unit 102b and the total amount of the determined expenditure amounts for the same department and the same account item as the determined expenditure amount among the determined expenditure amounts stored in the previously received determined expenditure amount data exceeds the budget amount for the same department and the same account item among the budget amounts by department and account item set in advance.

[0046] The budget overrun warning output by the warning unit 102c may be any warning that allows the user to recognize the budget overrun, such as sending an e-mail, displaying an alert screen, or sounding a buzzer.

[0047] The warning unit 102c warns the user of the budget overrun, allowing the user to recognize the budget overrun and thus preventing the budget overrun when setting the determined expenditure amount.

[0048] The management table creation unit 102d calculates the budget amount by department and by account item, the determined expenditure balance by department, by account item and by purpose of use calculated by the calculation unit 102a, the determined expenditure balance by department and by account item calculated by the calculation unit 102a, the budget balance by department and by account item calculated by the calculation unit 102a, the budget execution rate by department and by account item calculated by the calculation unit 102a, the budget execution amount by department and by account item calculated by the calculation unit 102a, the budget execution amount by department, by account item and by purpose of use calculated by the calculation unit 102a, the determined expenditure amount by department, by account item and by purpose of use calculated by the calculation unit 102a, the determined expenditure amount by department, by account item and by purpose of use calculated by the calculation unit 102a, the determined expenditure balance ... The calculation unit 102a generates and outputs a budget execution management table including: decided expenditure amounts by department and account item, undetermined expenditure amounts by department and account item calculated by the calculation unit 102a, budget execution amounts by month of occurrence, by department and account item calculated by the calculation unit 102a, budget execution amounts by month of occurrence, by department, by account item and by purpose of use calculated by the calculation unit 102a, changed budget amounts by department and account item received by the reception unit 102b, changed budget balances by department and account item calculated by the calculation unit 102a, changed budget execution rates by department and account item calculated by the calculation unit 102a, and changed undetermined expenditure amounts by department and account item calculated by the calculation unit 102a.

[0049] The budget execution management table created by the management table creation unit 102d does not display the changed budget amount, changed budget balance, changed budget execution rate, and changed undecided expenditure amount corresponding to the department and account item for which the reception unit 102b has not accepted the changed budget amount. If the reception unit 102b does not accept any changed budget amounts, all changed budget amounts, changed budget balances, changed budget execution rates, and changed undecided expenditure amounts are not displayed.

[0050] After the receiving unit 102b receives the changed budget amount, the management table creation unit 102d creates a budget execution management table displaying the changed budget amount, the changed budget balance, the changed budget execution rate, and the changed pending expenditure amount, or updates an already created budget execution management table to one that displays or has been changed to display the changed budget amount, the changed budget balance, the changed budget execution rate, and the changed pending expenditure amount.

[0051] The budget execution management table created by the management table creation unit 102d may be a table that displays each amount and percentage by department and account item, as well as each amount by department, account item and purpose of use, in the following order: department as the first level of classification, account items that further subdivide the departments as the second level of classification, and intended uses that further subdivide the account items as the third level of classification.

[0052] The budget execution management table created by the management table creation unit 102d has, in particular, one axis including items by department, account item and purpose of use that are subdivided stepwise in the order of department as the first classification, account item which further subdivides the department as the second classification, and purpose of use that further subdivides the account item as the third classification, and items by department and account item that summarize the purpose of use, and the other axis including budget amount by year (for example, by accounting year), expenditure decision amount by year (for example, by accounting year), and amount by month of occurrence (April, May, June, July, August, September, October, The table may include items such as budget execution amount for January, December, January, February, March), budget execution amount for each year (e.g., fiscal year), decided expenditure balance for each year (e.g., fiscal year), pending expenditure amount for each year (e.g., fiscal year), budget balance for each year (e.g., fiscal year), budget execution rate for each year (e.g., fiscal year), revised budget amount for each year (e.g., fiscal year), pending expenditure amount for each year (e.g., fiscal year), revised budget balance for each year (e.g., fiscal year), and revised budget execution rate for each year (e.g., fiscal year).

[0053] The management table creation unit 102d may create or update the budget execution control table based on an instruction to create or update the budget execution control table received by the reception unit 102b after the reception unit 102b receives the instruction to create or update the budget execution control table, or may create or update the table automatically (as needed). The instruction to create or update the budget execution control table received by the reception unit 102b may include, for example, a time range requirement (such as a specified fiscal year), in which case the management table creation unit 102d creates or updates the budget execution control table based on this time range.

[0054] The output format of the budget execution control table created by the control table creation unit 102d is not limited as long as it is a visually recognizable format, and is output onto a network 300, which will be described below, or from an output device 400. The budget execution control table created by the control table creation unit 102d is output in a format such as display via a display device such as a display or projector, printed on paper via a printing device such as a printer, or as a spreadsheet software file.

[0055] The budget execution management table created by the management table creation unit 102d allows the budget amount and the decided expenditure amount to be managed while comparing them, and it is possible to check for budget overruns and budget execution status, change the budget amount, and compare it with the changed budget amount at any time.

[0056] The communication interface unit 104 communicatively connects the PC 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 a function of communicating data with other devices via the communication line.

[0057] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs for cooperating with an OS (Operating System) to give instructions to a CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. For example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, optical disks, etc. can be used as the storage unit 106.

[0058] The storage unit 106 conceptually includes an accounting data storage unit 106a, an expenditure decision amount data storage unit 106b, a budget amount data storage unit 106c, and the like.

[0059] The journal data storage unit 106a stores journal data. The journal data includes journal records including the month of occurrence (date of occurrence), debit / credit (credit or debit), department, account title, purpose of use, amount, etc.

[0060] The determined expenditure data storage unit 106b stores determined expenditure data. The determined expenditure data stores determined expenditure records including the accounting period, department, account title, purpose of use, determined expenditure amount, and the like.

[0061] The budget amount data storage unit 106c stores budget amount data. The budget amount data stores budget amount records including the settlement period, budget category (original budget, revised budget, etc.), department, account item, budget amount, etc.

[0062] An input device 400 and an output device 500 are connected to the input / output interface unit 108. The output device 400 includes display devices such as a display and a projector, audio devices such as a speaker, printing devices such as a printer, and devices that allow downloading in a data file format. The data file format may be a file format known in the art, such as PDF, CSV, a document file, a spreadsheet file, or a text file. The input device 500 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to realize a pointing device function.

[0063] [2. Specific Examples] Hereinafter, the information processing performed by the budget management device according to the present invention, from outputting a budget execution control table to changing a budget amount and updating the budget execution control table, will be described using a specific example.

[0064] First, let me explain how to set the initial budget amount.

[0065] The receiving unit 102b receives settings of budget amounts by department and by account item for each combination of department and account item.

[0066] Fig. 2 is a diagram showing a budget amount setting screen in this specific example. As shown in Fig. 2, the budget amount setting screen in this specific example includes input sections for a budget category code (budget category identification information), budget category name, accounting period, account code (account category identification information), account category name, department code (department identification information), department name, and budget amount, as well as a button "F10: Register" for setting and registering the input contents, and a button "F5: Cancel" for canceling.

[0067] The budget category code and budget category name are used to distinguish the original budget amount before the change (budget category code "100" and budget category name "original budget") from the changed budget amount (budget category code "200" and budget category name "revised budget").

[0068] The combination of the account code and the account name is preset in the account master (not shown). The combination of the department code and the department name is preset in the department master (not shown).

[0069] After completing input into each input section on the budget amount setting screen shown in Figure 2 with "initial budget" as the budget category name, the reception section 102b accepts the setting of the budget amount by department and account item (the original budget amount before the change) along with the input budget category code, budget category name, fiscal period, account item code, account item name, department code, and department name, by pressing the "F10: Register" button for registering the settings.

[0070] Fig. 3 is a diagram showing the budget amount data before the budget change in this specific example. As shown in Fig. 3, in the budget amount data in this specific example, the budget category code, budget category name, accounting period, account code, account name, department code, department name, as well as the determined expenditure amount are registered by department, account category and purpose of use as budget amount records.

[0071] The reception unit 102b receives a budget amount setting with "initial budget" as the budget category name as the original budget amount before the change via the budget amount setting screen shown in Fig. 2, and for each reception, creates a budget amount record including the received budget amount along with the budget category code, budget category name, accounting period, account code, account name, department code, and department name, and stores this in the budget amount data. By repeating this process four times, the reception unit 102b generates budget amount data including four budget amount records as shown in Fig. 3.

[0072] Next, the setting of the determined expenditure amount will be described.

[0073] The accepting unit 102b accepts settings of determined expenditure amounts by department, by account item and by purpose of use for each combination of department, account item and purpose of use.

[0074] Fig. 4 is a diagram showing a determined expenditure amount setting screen in this specific example. As shown in Fig. 4, the determined expenditure amount setting screen in this specific example includes input sections for an expenditure decision category code (identification information of an expenditure decision category), an expenditure decision category name, a settlement period, an account code, an account name, a department code, a department name, a use purpose code (identification information of a use purpose), a use purpose name, and a determined expenditure amount, as well as a button "F10: Register" for setting and registering the input contents, and a button "F5: Cancel" for canceling the input contents.

[0075] The expenditure decision category code and expenditure decision category name are used to distinguish the initial expenditure decision amount before the change (expenditure decision category code "100" and expenditure decision category name "initial expenditure decision") from the changed expenditure decision amount (expenditure decision category code "200" and expenditure decision category name "changed expenditure decision").

[0076] The combination of the usage purpose code and the usage purpose name is preset in the usage purpose master (not shown).

[0077] After input has been completed into each input section on the expenditure determination amount setting screen shown in Figure 4, the reception unit 102b accepts the settings of the expenditure determination amount by department, account item and purpose along with the input expenditure determination category code, expenditure determination category name, fiscal period, account item code, account item name, department code, department name, purpose code and purpose name, when the button "F10: Register" for registering the settings is pressed.

[0078] Fig. 5 is a diagram showing the determined expenditure data in this specific example. In the determined expenditure data in this specific example, as shown in Fig. 5, the determined expenditure records are registered by department, by account and by purpose, with the determined expenditure category code, the determined expenditure category name, the settlement period, the account code, the account name, the department code, the department name, the purpose code, the purpose name and the determined expenditure amount.

[0079] The reception unit 102b receives the setting of the determined expenditure amount with "initial expenditure decision" as the expenditure decision category via the determined expenditure amount setting screen shown in Fig. 4, and creates a determined expenditure amount record including each of the received determined expenditure amounts together with the expenditure decision category code, expenditure decision category name, accounting period, account code, account name, department code, department name, purpose code, and purpose name for each reception, and stores the record in the determined expenditure amount data. By repeating this process eight times, the reception unit 102b generates determined expenditure amount data including eight determined expenditure amount records as shown in Fig. 5.

[0080] Next, a warning against exceeding the budget when setting the determined expenditure amount will be described.

[0081] Since the sum of the expenditure decision amounts by department and account item in the eight expenditure decision amount records of the expenditure decision amount data shown in FIG. 5 is lower than the corresponding budget amount by department and account item in each budget amount record of the budget amount data shown in FIG. 3, a warning of over-budget is not displayed when the expenditure decision amount of each expenditure decision amount record of the expenditure decision amount data shown in FIG. 5 is input (specifically, for the combination of the account item "Transportation Expenses" and the department "Department A", the sum of the expenditure decision amounts of the expenditure decision amount data shown in FIG. 5 is "900,000" (100,000+100,000+700,000), while the budget amount is "1,000,000", and the former is lower than the latter). For the combination of the account item "Transportation Expenses" and the department "Department B", the total amount of the approved expenditures is "400,000" (200,000+200,000), while the budgeted amount is "2,000,000", the former being less than the latter. For the combination of the account item "Transportation Expenses" and the department "Department C", the total amount of the approved expenditures is "600,000" (300,000+300,000), while the budgeted amount is "3,000,000", the former being less than the latter. For the combination of the account item "Entertainment Expenses" and the department "Department B", the total amount of the approved expenditures is "2,600,000", while the budgeted amount is "4,000,000", the former being less than the latter.

[0082] Therefore, for example, after budget amount data including the four budget amount records shown in Figure 3 and expenditure decision amount data including the eight expenditure decision amount records shown in Figure 5 have been created, the expenditure decision category code "100", expenditure decision category name "initial budget", fiscal period "57th period", account code "6000", account name "transportation expenses", department code "1001", department name "Department A", usage purpose code "R51001-0004", usage purpose name "Reiwa 5 Department A late-night department support transportation expenses", and expenditure decision amount "100,000" are entered into the expenditure decision amount setting screen shown in Figure 4, and the button "F10: Register" to register the settings is pressed.

[0083] In this case, the sum of the newly accepted expenditure determined amount "100,000" by the accepting unit 102b and the total amount "900,000" (100,000+100,000+700,000) of the expenditure determined amount for the combination of the expenditure determined amount and the same department "A department" and the same account item "transportation expenses" among the expenditure determined amount stored in the expenditure determined amount data shown in Fig. 5 is "1,000,000", which does not exceed the budget amount "1,000,000" of the budget amount record for the same department "A department" and the same account item "transportation expenses" among the budget amount records stored in the budget amount data shown in Fig. 3, so the warning unit 102c does not output a warning of the budget excess. As in the above, the accepting unit 102b creates an expenditure determined amount record including each accepted expenditure determined amount as it is and stores it in the expenditure determined amount data.

[0084] On the other hand, after budget amount data including the four budget amount records shown in Figure 3 and expenditure decision amount data including the eight expenditure decision amount records shown in Figure 5 have been created, assume that the expenditure decision category code "100", expenditure decision category name "initial budget", fiscal period "57th period", account code "6000", account name "transportation expenses", department code "1001", department name "Department A", usage purpose code "R51001-0004", usage purpose name "Reiwa 5 Department A late-night department support transportation expenses", and expenditure decision amount "100,001" are entered into the expenditure decision amount setting screen shown in Figure 4, and the button "F10: Register" to register the settings is pressed.

[0085] In this case, the sum of the determined expenditure amount "100,001" newly received by the reception unit 102b and the total amount "900,000" (100,000+100,000+700,000) of the determined expenditure amounts for the combination of the determined expenditure amount and the same department "A department" and the same account item "transportation expenses" stored in the determined expenditure amount data shown in Fig. 5 exceeds the budget amount "1,000,000" of the budget amount record for the same department "A department" and the same account item "transportation expenses" stored in the budget amount data shown in Fig. 3, so the warning unit 102c outputs a warning of the budget overage. In this specific example, the warning is output by displaying an alert screen (not shown) on the determined expenditure amount setting screen shown in Fig. 4.

[0086] The user can recognize the budget overrun by the warning displayed on the alert screen. This allows the user to cancel the input by pressing the "F5: Cancel" button on the expenditure decision amount setting screen shown in Figure 4, to correct the input expenditure decision amount of "100,001" to a value less than "100,000" and press the "F10: Register" button again to register the setting, or to ignore the alert screen and go ahead with the over-budget expenditure decision amount of "100,001" (by operating on the alert screen).

[0087] Next, the flow up to outputting the budget execution control table will be explained.

[0088] Fig. 6 is a diagram showing the journal data in this specific example. As shown in Fig. 6, the journal data in this specific example stores journal records including the slip number, line number, date of occurrence (year / month / day), debit / credit occurrence category (credit or debit), account code, account name, department code, department name, purpose code, purpose name, and amount by debit / credit occurrence category.

[0089] 7 is a diagram showing a budget execution management table before the budget change in this specific example. The budget execution management table in this specific example is a table whose vertical axis includes items by department, account item and purpose of use, which are subdivided stepwise, in the order of department (department code, department name) as the first classification, account item (account item code, account item name) as the second classification, and purpose of use (purpose of use code, purpose of use name) as the third classification, and whose horizontal axis includes items of settlement period, department code, department name, account item code, account item name, purpose of use code, purpose of use name, budget amount, confirmed expenditure amount, budget execution amount (by month of occurrence and by fiscal year unit (yearly total)), confirmed expenditure balance, unconfirmed expenditure amount, budget balance, budget execution rate, changed budget amount, changed unconfirmed expenditure amount, changed budget balance, and changed budget execution rate.

[0090] First, the reception unit 102b receives an instruction to create a budget execution control table along with a designation of the accounting period, and based on this, the control table creation unit 102d creates the budget execution control table shown in FIG.

[0091] The budget execution management table before the budget change shown in FIG. 7 will be described in detail.

[0092] In the accounting period field of the budget execution management table, the accounting period "57th period" specified by the reception unit 102b is displayed.

[0093] For each item in the budget execution management table, such as fiscal period department (department code, department name), account item (account item code, account item name), and purpose of use (purpose code, purpose name), the department, account item, and purpose of use that encompass the department, account item, and purpose of use included in each budget amount record in the budget amount data shown in Figure 3, each expenditure decision amount record in the expenditure decision amount data shown in Figure 5, and each journal entry record (debit) in the journal entry data shown in Figure 6, are displayed.

[0094] In the item of the budget amount in the budget execution management table, the budget amount in each budget amount record of the budget category name "original budget" in the budget amount data shown in FIG. 3 (i.e., the budget amount by department and account item set in advance) is displayed as the budget amount by department and account item for the 57th fiscal year. In the item of the budget amount, only the budget amount of the budget amount record with the budget category code "100" and the budget category name "original budget" is displayed. Even if the budget amount data includes a budget amount record with the budget category code "200" and the budget category name "changed budget", it is not displayed in the item of the budget amount, but is displayed in the item of the changed budget amount explained below. Note that the budget amount is not subdivided by department, account item, and purpose of use, so there are no budget amounts by department, account item, and purpose of use, and therefore the columns of the budget amount by department, account item, and purpose of use are left blank. Below, blanks have the same meaning.

[0095] In the item of the determined expenditure amount in the budget execution management table, the determined expenditure amount in each determined expenditure amount record of the determined expenditure amount data shown in Fig. 5 (i.e., the determined expenditure amount by department, account item and purpose of use set in advance) is displayed as the determined expenditure amount by department, account item and purpose of use for fiscal year 57. Also, the determined expenditure amount calculated by the calculation unit 102a by adding up the determined expenditure amounts by department, account item and purpose of use described above for each department and account item is displayed as the determined expenditure amount by department and account item for fiscal year 57.

[0096] The items of the budget execution amount in the budget execution management table are divided into items by occurrence month (April, May, June, July, August, September, October, November, December, January, February, March during fiscal year 57) and items by fiscal year (total for the fiscal year). The items by occurrence month display the budget execution amount by occurrence month, department, account item and purpose of use, and the budget execution amount by occurrence month, department and account item, while the items by fiscal year display the budget execution amount by department, account item and purpose of use for fiscal year 57, and the budget execution amount by department and account item for fiscal year 57. Each of these budget execution amounts is calculated by the calculation unit 102a based on the amount of the journal entry record of the journal entry data shown in FIG. 6.

[0097] In detail, the budget execution amount by occurrence month, department, account item, and purpose of use is the sum of the amounts of the journal entry records of the journal entry data shown in FIG. 6 for each combination of the same occurrence month, the same department, the same account item, and the same purpose of use. The budget execution amount by occurrence month, department, and account item is the sum of the amounts of the journal entry records of the journal entry data shown in FIG. 6 for each combination of the same occurrence month, the same department, and the same account item. The budget execution amount for fiscal year 57 by department, account item, and purpose of use is the sum of the amounts of the journal entry records whose occurrence date is within fiscal year 57 in the journal entry data shown in FIG. 6 for each combination of the same department, the same account item, and the same purpose of use. The budget execution amount for fiscal year 57 by department and account item is the sum of the amounts of the journal entry records whose occurrence date is within fiscal year 57 in the journal entry data shown in FIG. 6 for each combination of the same department and the same account item.

[0098] In the item of the expenditure decision balance of the budget execution management table, the expenditure decision balance calculated by the calculation unit 102a by subtracting the budget execution amount calculated above (i.e., the budget execution amount for fiscal year 57 by department, account item, and purpose of use) from the expenditure decision amount in each expenditure decision amount record of the expenditure decision amount data shown in Fig. 5 (i.e., the expenditure decision amount for fiscal year 57 by department, account item, and purpose of use) is displayed as the expenditure decision balance for fiscal year 57 by department, account item, and purpose of use. Also, the expenditure decision balance calculated by the calculation unit 102a by subtracting the budget execution amount calculated above (i.e., the budget execution amount for fiscal year 57 by department and account item) from the expenditure decision amount calculated above (i.e., the expenditure decision amount for fiscal year 57 by department and account item) is displayed as the expenditure decision balance for fiscal year 57 by department and account item.

[0099] In the item of the pending expenditure amount in the budget execution management table, the calculation unit 102a displays the pending expenditure amount for fiscal year 57 by department and account item, which is calculated by subtracting the decided expenditure amount calculated above (i.e., the decided expenditure amount for fiscal year 57 by department and account item) from the budget amount in each budget amount record of the budget category name "initial budget" in the budget amount data shown in Figure 3 (i.e., the budget amount for fiscal year 57 by department and account item).

[0100] In the budget balance item of the budget execution management table, the calculation unit 102a displays the budget balance calculated by subtracting the budget execution amount calculated above (i.e., the budget execution amount for fiscal year 57 by department and account item) from the budget amount in each budget amount record of the budget category name ``initial budget'' in the budget amount data shown in Figure 3 (i.e., the budget amount for fiscal year 57 by department and account item).

[0101] In the budget execution rate item of the budget execution management table, the calculation unit 102a displays the budget execution rate (percentage %) calculated as the ratio of the budget execution amount calculated above (i.e., the budget execution amount for fiscal year 57 by department and account item) to the budget amount in each budget amount record of the budget category name ``initial budget'' in the budget amount data shown in Figure 3 (i.e., the budget amount for fiscal year 57 by department and account item).

[0102] The items in the budget execution management table, "Changed budget amount," "Changed pending expenditure amount," "Changed budget balance," and "Changed budget execution rate," show "0" or "*," because the budget amount data shown in Figure 3 does not include a budget amount record with a budget category code of "200" and a budget category name of "Changed budget" (i.e., at this stage, no changed budget amount exists).

[0103] The budget execution control table shown in FIG. 7 created by the control table creation unit 102db can be displayed on the screen of the output device 400 such as a display, and can also be printed out by a printing device such as a printer.

[0104] Next, a flow of changing the budget amount, updating the budget execution control table accordingly, and outputting the same will be described.

[0105] The receiving unit 102b receives an instruction to change the budget amounts from the original budget amounts by department and account item before the change (i.e., the budget amounts for fiscal year 57 by department and account item in each budget amount record for the budget category ``initial budget'' in the budget amount data shown in Figure 3), and the changed budget amounts by department and account item.

[0106] After inputting "Changed Budget" into each input section on the budget amount setting screen shown in Fig. 2 with the budget category name completed, the reception unit 102b accepts the setting of the changed budget amount by department and by account item along with the input budget category code, budget category name, settlement period, account item code, account item name, department code, and department name by pressing the "F10: Register" button for setting and registering. Note that when "Changed Budget" is the budget category name on the budget amount setting screen shown in Fig. 2, the amount input into "Budget Amount" is treated as the changed budget amount.

[0107] Fig. 8 is a diagram showing budget amount data after the budget change in this specific example, and Fig. 9 is a diagram showing the budget execution management table after the budget change in this specific example.

[0108] The reception unit 102b receives the setting of the changed budget amount with "changed budget" as the budget category name via the budget amount setting screen shown in Fig. 2, and for each reception, creates a budget amount record including the received changed budget amount together with the budget category code, budget category name, accounting period, account code, account name, department code, and department name, and stores it in the budget amount data. By repeating this process three times, the reception unit 102b updates the budget amount data of the four budget amount records shown in Fig. 3 with three more budget amount records with newly added budget amount data, as shown in Fig. 8. Note that in the budget amount data of this specific example, the changed budget amount is summarized in the budget amount item, just like the local budget amount before the change, and the local budget amount before the change and the changed budget amount are distinguished by the budget category name (whether "changed budget" or "original budget") and the budget category code (whether "200" or "100").

[0109] First, when the receiving unit 102b updates a budget amount record with a budget category name of "changed budget" to newly added budget amount data, the management table creation unit 102d updates the budget execution management table shown in FIG. 7 to the budget execution management table shown in FIG. 9, to which the numerical values ​​of the changed budget amount, changed undetermined expenditure amount, changed budget balance, and changed budget execution rate have been added.

[0110] The updated parts of the budget execution management table after the budget change shown in FIG. 9 will be described in detail.

[0111] In the item "Changed budget amount" in the budget execution management table, the budget amount in each budget amount record of the budget category name "Changed budget" in the budget amount data shown in Fig. 8 is displayed as the changed budget amount for fiscal year 57 by department and by account item. Note that for the combination of the account item "Entertainment expenses" and the department "Department B", since there is no budget amount record with this combination among the budget amount records of the budget category name "Changed budget" in the budget amount data shown in Fig. 8, the item "Changed budget amount" is not updated from the budget execution management table shown in Fig. 7, and similarly, the items "Post-change undecided expenditure amount", "Post-change budget balance" and "Post-change budget execution rate" are not updated either.

[0112] In the item of the "post-change pending expenditure amount" in the budget execution management table, the calculation unit 102a displays the post-change pending expenditure amount for fiscal year 57 by department and account item as the post-change pending expenditure amount for fiscal year 57, calculated by subtracting the determined expenditure amount calculated above (i.e., the determined expenditure amount for fiscal year 57 by department and account item) from the budget amount in each budget amount record of the budget category name "changed budget" in the budget amount data shown in Figure 3 (i.e., the post-change budget amount for fiscal year 57 by department and account item).

[0113] In the item of the changed budget balance in the budget execution management table, the calculation unit 102a displays the budget balance calculated by subtracting the budget execution amount calculated above (i.e., the budget execution amount for fiscal year 57 by department and account item) from the budget amount in each budget amount record of the budget category name "changed budget" in the budget amount data shown in Figure 3 (i.e., the changed budget amount for fiscal year 57 by department and account item).

[0114] The item "changed budget execution rate" in the budget execution management table displays the budget execution rate (percentage %) calculated by the calculation unit 102a as the ratio of the budget execution amount calculated above (i.e., the budget execution amount for fiscal year 57 by department and account item) to the budget amount in each budget amount record of the budget category name "changed budget" in the budget amount data shown in Figure 3 (i.e., the changed budget amount for fiscal year 57 by department and account item).

[0115] The budget execution control table shown in FIG. 9 updated by the control table creation unit 102db can be displayed on the screen of the output device 400 such as a display, and can also be printed out by a printing device such as a printer.

[0116] As described above, the system of the present invention allows the departmental budget and the determined expenditure amount for each purpose of use to be managed while comparing them, and allows the user to check budget overruns and budget execution status, change the departmental budget, and compare it with the changed departmental budget at any time.

[0117] [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 goals 8 and 9 of the SDGs.

[0118] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of goals 12, 13, and 15 of the SDGs.

[0119] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0120] [4. Other embodiments] Although the embodiments of the present invention have been described above, the present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept described in the claims.

[0121] For example, among the processes described in the above-mentioned 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.

[0122] 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 the above documents and drawings can be changed as desired unless otherwise specified.

[0123] Moreover, with regard to the PC 100, each of the components shown in the figures is merely a functional concept, and the PC 100 does not necessarily have to be physically configured as shown in the figures.

[0124] For example, the processing functions of each device constituting the PC100, particularly the processing functions performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded in a non-transient 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 each device as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing 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 a RAM, and cooperates with the CPU to form the control unit.

[0125] In addition, this computer program may be stored in an application program server connected to the PC 100 via any network, and it is also possible to download all or part of it as necessary.

[0126] In addition, the program for executing the process described in this embodiment may be stored in a non-transient computer-readable recording medium, or may be configured as a program first product. Here, the "recording medium" includes any "portable physical medium" such as a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile Disk), and a Blu-ray (registered trademark) Disc.

[0127] Moreover, a "program" is a data processing method written in any language or description method, and may be in any form, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration as multiple modules or libraries, and a program that works with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0128] The various databases etc. stored in the memory unit are storage means 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 etc. used for various processes and providing websites.

[0129] The PC 100 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as the information processing device to which any peripheral device is connected. The PC 100 may be realized by installing software (including programs or data, etc.) that causes the PC 100 to realize the processes described in this embodiment.

[0130] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be functionally or physically distributed and integrated in any unit according to various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively. [Industrial Applicability]

[0131] The present invention is useful, for example, in budget management in corporations that have transactions with public institutions, such as educational corporations and public interest corporations. [Explanation of symbols]

[0132] 100 pcs 102 Control section 102a Calculation section 102b Reception 102c Warning section 102d Management Table Creation Department 104 Communication interface section 106 Storage section 106a Journal entry data storage unit 106b expenditure decision amount data storage unit 106c Budget amount data storage unit 108 Input / Output Interface Section 200 Servers 300 Network 400 Input Device 500 Output Device

Claims

1. A budget management device including a control unit, the control unit includes a calculation means and a management table creation means; The calculation means: Calculate the amount of budget execution by department, account item, and purpose of use, and the amount of budget execution by department and account item, based on the journal entry records related to budget execution including the department, account item, purpose of use, and amount stored in the journal entry data; Calculate the expenditure decision amount by department and account item, which is the sum of the expenditure decision amounts by department, account item, and purpose of use set in advance, by department and account item; Calculate the expenditure decision balance by department, account item and purpose of use, which is the amount obtained by subtracting the budget execution amount by department, account item and purpose of use calculated above from the expenditure decision amount by department, account item and purpose of use set in advance; Calculate the expenditure decision balance by department and account item, which is the amount obtained by subtracting the budget execution amount by department and account item calculated above from the expenditure decision amount by department and account item calculated above; Calculate the budget balance by department and account item, which is the amount obtained by subtracting the budget execution amount by department and account item calculated above from the budget amount by department and account item set in advance; Calculating a budget execution rate by department and account item, which is the ratio of the budget execution amount by department and account item calculated above to the budget amount by department and account item set in advance, The management table creation means Pre-defined budget amounts by department and account, The expenditure decision balance by department, account item and purpose calculated by the calculation means, The expenditure decision balance by department and by account item calculated by the calculation means, Budget balance by department and by account item calculated by the calculation means; and the budget execution rate by department and by account item calculated by the calculation means; Create and print a budget execution management table that includes A budget management device comprising:

2. The budget execution management table created by the management table creation means further includes: The amount of budget execution by department and by account item calculated by the calculation means, and the amount of budget execution by department, account item and purpose calculated by the calculation means; Contains 2. The budget management device according to claim 1.

3. The budget execution management table created by the management table creation means further includes: Pre-defined expenditure amounts by department, account and purpose, and The expenditure determination amount by department and by account item calculated by the calculation means, Contains 2. The budget management device according to claim 1.

4. The calculation means further Calculate the amount of undecided expenditure by department and account item, which is the amount obtained by subtracting the determined amount of expenditure by department and account item calculated above from the budget amount by department and account item set in advance; The budget execution management table created by the management table creation means further includes: the amount of undetermined expenditure by department and by account item calculated by the calculation means; Contains 2. The budget management device according to claim 1.

5. The journal entry record for the budget execution includes the department, account, purpose and amount as well as the month of occurrence, The calculation means further Calculating the amount of budget execution by month of occurrence, department, account item and purpose of use, and the amount of budget execution by month of occurrence, department and account item, based on the journal entry record; The budget execution management table created by the management table creation means further includes: The amount of budget execution by month of occurrence, by department, and by account item calculated by the calculation means; and the amount of budget execution calculated by the calculation means by month of occurrence, by department, by account item and by purpose of use; Contains 2. The budget management device according to claim 1.

6. The control unit further includes a receiving unit, The receiving means, An instruction to change a budget amount from a preset budget amount by department and by account item and the changed budget amount are received; The calculation means further Calculating a post-change budget balance by department and account item, which is an amount obtained by subtracting the above-calculated budget execution amount by department and account item from the post-change budget amount by department and account item received by the receiving means; Calculating a post-change budget execution rate by department and account item, which is the ratio of the budget execution amount by department and account item calculated above to the post-change budget amount by department and account item received by the receiving means; The budget execution management table created by the management table creation means further includes: the revised budget amount by department and by account item received by the reception means; the revised budget balance by department and by account item calculated by the calculation means; and the post-change budget execution rate by department and by account item calculated by the calculation means; Contains 2. The budget management device according to claim 1.

7. The calculation means further Calculating the amount of undecided expenditure by department and account item after the change, which is the amount obtained by subtracting the determined amount of expenditure by department and account item calculated above from the amount of the changed budget by department and account item received by the receiving means; The budget execution management table created by the management table creation means further includes: the post-change undetermined expenditure amounts by department and by account item calculated by the calculation means; Contains 7. The budget management device according to claim 6.

8. The control unit further includes a receiving unit and a warning unit. The receiving means, Accepting settings of expenditure decision amounts by department, account item and purpose for each combination of department, account item and purpose of use, and storing the accepted expenditure decision amounts together with the department, account item and purpose of use in expenditure decision amount data; The warning means, When the reception means receives a setting of a determined expenditure amount, if the sum of the newly received determined expenditure amount and the total amount of the determined expenditure amounts for the same department and account item as the determined expenditure amount stored in the determined expenditure amount data received so far exceeds the budget amount for the same department and account item among the budget amounts by department and account item set in advance, a warning of an excess budget is output.

2. The budget management device according to claim 1.

9. A budget management method executed in a budget management device having a control unit, A calculation step and a table output step are executed by the control unit, The calculation step comprises: Calculate the amount of budget execution by department, account item, and purpose of use, and the amount of budget execution by department and account item, based on the journal entry records related to budget execution including the department, account item, purpose of use, and amount stored in the journal entry data; Calculate the expenditure decision amount by department and account item, which is the sum of the expenditure decision amounts by department, account item, and purpose of use set in advance, by department and account item; Calculate the expenditure decision balance by department, account item and purpose of use, which is the amount obtained by subtracting the budget execution amount by department, account item and purpose of use calculated above from the expenditure decision amount by department, account item and purpose of use set in advance; Calculate the expenditure decision balance by department and account item, which is the amount obtained by subtracting the budget execution amount by department and account item calculated above from the expenditure decision amount by department and account item calculated above; Calculate the budget balance by department and account item, which is the amount obtained by subtracting the budget execution amount by department and account item calculated above from the budget amount by department and account item set in advance; Calculating a budget execution rate by department and account item, which is the ratio of the budget execution amount by department and account item calculated above to the budget amount by department and account item set in advance, The table output step includes: Pre-defined budget amounts by department and account, The expenditure decision balance by department, account item and purpose calculated by the calculation step, The expenditure decision balance by department and by account item calculated by the calculation step, Budget balance by department and by account item calculated by the calculation step; and The budget execution rate by department and by account item calculated in the calculation step; Create and print a budget execution management table that includes A budget management method comprising:

10. A budget management program to be executed by a budget management device having a control unit, A calculation step and a table output step for causing the control unit to execute the calculation step, The calculation step comprises: Calculate the amount of budget execution by department, account item, and purpose of use, and the amount of budget execution by department and account item, based on the journal entry records related to budget execution including the department, account item, purpose of use, and amount stored in the journal entry data; Calculate the expenditure decision amount by department and account item, which is the sum of the expenditure decision amounts by department, account item, and purpose of use set in advance, by department and account item; Calculate the expenditure decision balance by department, account item and purpose of use, which is the amount obtained by subtracting the budget execution amount by department, account item and purpose of use calculated above from the expenditure decision amount by department, account item and purpose of use set in advance; Calculate the expenditure decision balance by department and account item, which is the amount obtained by subtracting the budget execution amount by department and account item calculated above from the expenditure decision amount by department and account item calculated above; Calculate the budget balance by department and account item, which is the amount obtained by subtracting the budget execution amount by department and account item calculated above from the budget amount by department and account item set in advance; Calculating a budget execution rate by department and account item, which is the ratio of the budget execution amount by department and account item calculated above to the budget amount by department and account item set in advance, The table output step includes: Pre-defined budget amounts by department and account, The expenditure decision balance by department, account item and purpose calculated by the calculation step, The expenditure decision balance by department and by account item calculated by the calculation step, Budget balance by department and by account item calculated by the calculation step; and The budget execution rate by department and by account item calculated in the calculation step; Create and print a budget execution management table that includes A budget management program characterized by:

Images