Budgeting system, budgeting method, and budgeting program

Abstract

To provide a technique for, while allocating an appropriate budget to a business truly having priority, allocating it also to other businesses.SOLUTION: A budgeting system sets and registers at least one or more prioritized businesses among a plurality of businesses, creates a budget for the prioritized businesses, and refers to reference budgets corresponding to each business, so as to compile a remaining budget for the other businesses.SELECTED DRAWING: Figure 1

Description

Technical Field

[0001] The present invention relates to a budget preparation system, a budget preparation method, and a budget preparation program for supporting budget preparation operations in administrative and public institutions.

Background Art

[0002] In administrative organizations including local governments, etc., a policy system such as policies, measures, and administrative operations is set, and administrative operations, etc. are executed within the scope of the budget secured for them. The budget is determined by budget preparation operations that reflect the results of administrative evaluations up to the previous year. Various technologies for supporting these budget preparation operations are known.

[0003] In Patent Document 1, the financial plan of a local government is carried out from a macro perspective, and the budget assessment of individual administrative operations is carried out from a micro perspective. To solve the problem that the two are not linked, in individual administrative operations, the creation of revenue and expenditure plans is made into rules, refined, and IT-enabled, and the financial plan of the entire local government is associated with the management and evaluation of administrative operations, thereby maintaining the consistency between individual plans and overall strategies and enabling a long-term financial projection of the business accumulation type. A technology is disclosed.

[0004] Also, Patent Document 1 discloses a technology aimed at simplifying the processing of the finance department related to budget assessment and reform plans, and realizing budget assessment and long-term financial projection in line with the actual situation of administrative operations. Patent Document 1 discloses performing budget assessment while grasping the financial balance, judging the appropriateness of the financial balance accompanying the budget assessment, creating an amendment to the budget, and further grasping the financial balance after budget assessment by the amendment, etc.

Prior Art Documents

Patent Documents

[0005]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0006] In the budget preparation process in the administration, it was difficult to make decisions for a reasonable budget preparation. For example, if it is intended to reduce the budget from the previous year for measures and administrative operations required by a certain resident, explanations for the reasons will naturally be required, so it is desired to prepare a budget such that dissatisfaction does not occur among various measures and administrative operations. On the other hand, it was an issue that it was not easy to determine an appropriate budget amount.

[0007] Also, as a result of the fact that it was not easy to increase or decrease the budget from the above-described actual situation, it was an issue that the budget for truly high-priority projects was pressured.

[0008] In view of the above-described problems, the problem to be solved by the present invention is to provide a technique for allocating appropriate budgets to other projects while allocating appropriate budgets to truly prioritized projects.

Means for Solving the Problems

[0009] [1] A budget preparation system for supporting the budget preparation process of administrative operations, comprising: A registration unit for setting and registering at least one or more priority projects from a plurality of projects; A budget preparation unit that prepares a budget for the priority project, refers to the reference budget corresponding to each project, and prepares a remaining budget for other projects. [2] The budget preparation unit according to [1], wherein the budget preparation unit calculates a reduction rate of the budget for other projects due to the preparation of the budget for the priority project, applies the reduction rate to the reference budget, and prepares the remaining budget for other projects. [3] The budget preparation unit according to [1] or [2], wherein the budget preparation unit prepares a budget for the priority project based on the budget amount set by the user. [4] The registration department sets and registers priority businesses including key businesses that should be focused on for budget compilation and fixed businesses that require continuous budget compilation and work, in the budget compilation system according to any one of [1] to [3]. [5] The registration department associates at least one business group including a plurality of businesses with a budget group that is the target of budget allocation. The budget compilation department applies the same reduction rate to the reference budgets of each business belonging to the budget group to compile a budget, in the budget compilation system according to any one of [1] to [4]. [6] The budget compilation department totals the budget amounts for each of the priority business and the other businesses, and determines the budget framework for the business group, in the budget compilation system according to [5]. [7] The budget compilation department permits the distribution of the budget framework to each business within the business group, and prohibits the distribution of the budget framework to businesses outside the business group, in the budget compilation system according to [6].

[0010] According to the invention according to [1], after preferentially compiling a budget for the priority business and then compiling the budget for other businesses, it is possible to appropriately allocate a budget to the truly priority business while also appropriately allocating a budget to other businesses.

[0011] According to the invention according to [2], it is possible to achieve a more equal and appropriate budget allocation for other businesses while appropriately allocating a budget to the truly priority business.

[0012] According to the invention according to [3], it is possible to achieve a highly flexible budget compilation for the priority business.

[0013] According to the invention according to [4], it is possible to set priority businesses according to the nature of the business.

[0014] According to the invention according to [5], it is possible to apply the same reduction rate to all businesses to achieve an equal budget allocation at the business unit level and to achieve an appropriate budget compilation among business groups.

[0015] According to the invention according to [6], the budget amount of an appropriate budget framework can be determined.

[0016] According to the invention according to [7], it is realized to freely compile a budget within the range of the budget framework.

Effect of the Invention

[0017] According to the present invention, it is possible to provide a technique for appropriately allocating budgets to other businesses while appropriately allocating a budget to a truly prioritized business.

Brief Description of the Drawings

[0018]

Figure 1

Figure 2

Figure 3

Figure 4

Figure 5

Figure 6

Mode for Carrying Out the Invention

[0019] Hereinafter, with reference to the drawings, a budget compilation system, a budget compilation method, and a budget compilation program according to an embodiment of the present invention will be described. Note that the embodiments shown below are examples of the present invention, and the present invention is not limited to the following embodiments, and various configurations can also be adopted.

[0020] In this embodiment, the budget preparation system, the configuration and operation of the budget preparation device, etc. will be described. However, a budget preparation method, a computer program, and a program recording medium on which the program is recorded, etc. having the same configuration also exhibit the same effects. By using a program recording medium, for example, the program can be installed on a computer. A series of processes according to this embodiment described below is provided as a program executable by a computer and can be provided via a non-transitory computer-readable recording medium such as a CD-ROM or a flexible disk, and further via a communication line.

[0021] The budget preparation system is configured by a computer device. The computer device has an arithmetic device such as a CPU (Central Processing Unit) and a storage device. By executing the budget preparation program stored in the storage device by the arithmetic device, the computer device can function as a budget preparation device. The budget preparation method is realized by the processing of a computer device including the budget preparation device.

[0022] The administrative management system is used in administrative organizations and for the management of administrative activities. The administrative organization is an organization that operates administration including government agencies such as the national and local governments, ministries and departments, and public organizations. In this embodiment, a local government is taken as an example.

[0023] The policy system is an issue system divided into three levels: policy - measure - task and business. In this embodiment, the case of managing tasks and businesses using this policy system will be exemplified. However, for example, even if the division is made into four or more levels such as a level of detailed measures is provided between measures and tasks and businesses, the management of tasks and businesses may be performed. A policy is a major grouping of administrative activities aimed at realizing the basic policy for addressing specific administrative issues, and indicates the direction and purpose of town planning in the established administrative divisions (such as municipalities). A measure is a grouping of administrative activities aimed at realizing a specific policy based on the basic policy in the policy, and indicates the measures and countermeasures for realizing the policy. Administrative affairs and operations refer to the affairs and operations as individual administrative means for concretizing the specific policies in measures. Administrative affairs and operations are implemented by each bureau based on the budget of each bureau belonging to the administrative division.

[0024] Administrative activities are sequentially carried out in each stage such as the planning stage, budget compilation stage, budget execution stage, and administrative evaluation stage on an annual basis. In the planning stage, the implementation content of the policy system is planned. In the budget compilation stage, budget compilation is carried out through budget requests, appraisals, internal notifications, resolutions, etc. for the planned policy system. In the budget execution stage, the policy system such as administrative affairs and operations is executed using the compiled budget. In the administrative evaluation stage, the performance of the executed policy system is evaluated.

[0025] <System Configuration> FIG. 1 shows a block diagram of the budget compilation system 1. The budget compilation system 1 includes a budget compilation device 2 and a user terminal 3. The budget compilation device 2 and the user terminal 3 are connected to the communication network NW and are configured to be able to communicate. In FIG. 1, only one user terminal 3 is shown, but there may be a plurality of them.

[0026] The budget compilation device 2 includes, as functional components, a registration unit 21 that accepts the registration of various information, and a budget compilation unit 22 that executes budget compilation processing.

[0027] The budget compilation device 2 has a database DB. The database DB stores a user master, policy system information, budget information, etc. The database DB may be installed outside the budget compilation device 2, and there is no limitation on its arrangement as long as it is configured to be able to perform data communication with the budget compilation device 2. For example, the database DB may be configured to perform data communication with the budget compilation device 2 by being connected to the communication network NW.

[0028] The user terminal 3 receives input of various information including policy system information, budget information, etc. via various screens and transmits it to the budget preparation device 2. The user terminal 3 transmits a display request for various screens to the budget preparation device 2, and as a result, displays various screens. The authority of the user terminal 3 may be set according to the attributes of the user (such as the affiliated department, affiliated section, position, etc.).

[0029] <Hardware Configuration> Figure 2(a) shows the hardware configuration diagram of the budget preparation device 2. The budget preparation device 2 includes, as its hardware configuration, a control device 201, a storage device 202, and a communication device 203. In this embodiment, the budget preparation device 2 can use a computer device such as a server device or a personal computer. Note that the budget preparation device 2 may be composed of a plurality of computer devices, and as long as the above-described functional components (21, 22) can be realized as a whole, it is not limited to the configuration shown in Figure 2(a).

[0030] The control device 201 is composed of one or more processors such as a CPU or a GPU (Graphics Processing Unit), and controls the overall processing in the budget preparation device 2 by executing a budget preparation program, an OS (Operating System), and other applications. The storage device 202 is an HDD (Hard Disk Drive), SSD (Solid State Drive), flash memory, RAM (Random Access Memory), etc., and stores a budget preparation program and various data. The communication device 203 controls communication with a communication network and realizes data communication with the user terminal 3 and the like.

[0031] Figure 2(b) shows the hardware configuration diagram of the user terminal 3. The user terminal 3 includes, as its hardware configuration, a control device 301, a storage device 302, a communication device 303, an input device 304, and an output device 305. In this embodiment, the user terminal 3 can use a smartphone, a personal computer, a tablet terminal, etc.

[0032] The control device 301 is composed of one or more processors such as a CPU, and controls the overall processing in the user terminal 3 by executing a terminal program, an OS, other applications, etc. The storage device 302 is an HDD, an SSD, a flash memory, a RAM, etc., and stores a browser application and various data. The communication device 303 controls communication with a communication network and realizes data communication at least with the budget compilation device 2. The input device 304 is an input interface that receives input operations by a user, and is composed of a microphone, a touch panel, a mouse, a keyboard, etc. The output device 305 is composed of a display for display output.

[0033] <Database> The database DB stores a user master, policy system information, budget information, group information, etc.

[0034] The user master stores user information within the administrative organization. The user information has user identification information (user ID), name, affiliated department, affiliated section, etc.

[0035] The policy system information has policy information, measure information, and administrative business information. The policy system information is registered as a policy system tree structure capable of associating one or more lower-level policy systems with a higher-level policy system. The policy system has a tree structure with a hierarchy of policies, measures, detailed measures, and administrative businesses in order from the top. The policy systems are linked by identification information (policy system ID), etc. for mutually referring to the corresponding policy systems. For example, the lower-level policy systems have the higher-level policy system ID, and thus are mutually associated.

[0036] The policy information is information regarding individual policies and is registered for each execution year. The policy information has basic information related to the policy. The measure information is information regarding individual measures and is registered for each execution year. The measure information has basic information related to the measure. The administrative business information is information regarding individual administrative businesses and is registered for each fiscal year. The administrative business information has basic information related to the administrative business and is associated with budget information. Hereinafter, taking the administrative business information as an example, the basic information and the like will be described, but it is assumed that the policy information and the measure information also include similar information corresponding to the policy / measure.

[0037] The basic information is information regarding the content of the administrative business and has identification information (administrative business ID) of the basic information (i.e., the administrative business information), the fiscal year of execution, identification information (administrative business ID) of related administrative business information, status, business attribute, and information of a plurality of data items related to the business account of the business. The status indicates the stage of the business in administrative activities and, for example, is "planning" / "budget preparation" / "execution" / "administrative evaluation", etc. In this specification, an example of performing budget preparation is described by associating budget information with the administrative business information to which the status of budget preparation is assigned by the budget preparation department 22.

[0038] The data items of the basic information include, for example, various information related to the business, such as business number, business name, responsible department, responsible section, creator, business start year, business end (planned) year, accounting classification, basis laws and regulations, (related plans, notifications, etc.) major policies and measures, purpose of the business, business overview, implementation method, etc.

[0039] The business attribute indicates an attribute assigned according to the nature of the administrative business. In the present embodiment, the business attribute is roughly classified into a priority business that is preferentially targeted for budget preparation and a non-priority business that is other than the priority business.

[0040] The priority business includes a key business that should be focused on for budget preparation and a fixed business that needs to be continuously budgeted for. The key business refers to a business for which an increase in the budget has been determined by a meeting body or the like that examines the key business.

[0041] The fixed-term projects refer to projects that continuously incur expenses and are dealt with in a fixed manner, such as educational projects, health and welfare projects, and public projects. More specifically, fixed-term projects include projects for which expenses such as obligatory expenses, cost-increasing or -decreasing expenses, and special expenses are appropriated. Obligatory expenses refer to expenses that are incurred obligatorily without discretion in the judgment of implementation. Cost-increasing or -decreasing expenses refer to expenses that naturally increase or decrease by continuing the project (e.g., maintenance, etc.). Special expenses refer to special expenses such as public debt expenses and disaster recovery expenses.

[0042] Non-priority projects refer to other projects other than the above-mentioned priority projects. Non-priority projects can be paraphrased as projects subject to budget cuts. Note that non-priority projects mean that the priority of securing a budget is lower than that of priority projects, and do not determine the size of the budget amount. Also, the priorities among non-priority projects are assumed to be the same, and it is preferable that these are treated equally.

[0043] In this embodiment, the budget is classified into in-frame expenses and out-of-frame expenses. In-frame expenses refer to expenses that are adjusted by budget compilation among projects belonging within the frame. Out-of-frame expenses refer to expenses that are allocated without being affected by budget compilation among projects. In this embodiment, in-frame expenses include key expenses related to key projects, obligatory expenses, and expenses for non-priority projects. Excluded from the frame target are cost-increasing or -decreasing expenses and special expenses.

[0044] <Budget> The budget refers to the plan of revenue and expenditure for administrative activities in a fiscal year. In this embodiment, budget compilation includes determination of the overall budget, determination of the frame budget, budget requests for individual projects, and determination of individual budgets by budget assessment, etc.

[0045] The overall budget refers to the budget for the current fiscal year in the entire administrative organization. The overall budget may be the budget for a budget group that groups the policy systems to which the distribution of the overall budget applies.

[0046] The framework budget refers to the budget for a business group that groups multiple administrative operations. The framework budget is determined by allocating the overall budget among multiple business groups. The budget group is composed of multiple business groups, and the overall budget of the budget group will be allocated as the framework budget for each business group.

[0047] The individual budget refers to the budget for each administrative operation. The individual budget is determined by allocating the framework budget among multiple administrative operations. A business group is composed of multiple administrative operations, and the framework budget of the business group will be allocated as the individual budget for each administrative operation. In this embodiment, the individual budget is temporarily set at the budget compilation stage and linked to the administrative operation information as budget information by passing the assessment.

[0048] The budget information includes initial budget information indicating the initial budget for a certain administrative operation and correction budget information indicating the correction budget. The initial budget information has identification information for the initial budget information (initial budget ID), identification information for the related administrative operation information (administrative operation ID), and a plurality of data items related to the initial budget. The data items of the initial budget information include, for example, an overview of the initial budget, items such as articles / sections / items / paragraphs related to the budget, budget request amounts, etc. The related administrative operation information in the initial budget information is the identification information (administrative operation ID) of the basic information related to the budget.

[0049] The correction budget information has identification information for the correction budget information (correction budget ID), monthly, identification information for the related administrative operation information (initial budget ID), and a plurality of data items related to the correction budget. The data items of the correction budget information include, for example, an overview of the correction budget (purpose, reason, etc.), items such as articles / sections / items / paragraphs related to the budget, budget request amounts, etc. The related administrative operation information in the correction budget information is, for example, the identification information (initial budget ID) of the initial budget information related to the correction budget.

[0050] For administrative business information, the budget amount, the item / sub-item details (budget item system items) that are used during execution and to which the expenditure amount corresponds, and the breakdown purpose of expenditure and budget nature (final account item system items) that are used at the time of final account and for creating final account statistics are associated from the budget request stage. In addition, for administrative business, breakdown items are set, which are elements with decomposability included in each administrative business, such as administrative activities related to the administrative business, expenditure items related to the use of the budget, and the financial sources of the budget. As breakdown items, one or more sub-businesses are associated with the administrative business, and individual expenditure items indicating the purpose of expenditure and the destination of expenditure of the budget to which the item / sub-item details (budget item system items) are associated are linked to the sub-businesses. The individual expenditure items include cumulative items indicating the budget amount, etc., and the breakdown of financial sources indicating their financial sources. In addition, organizational system items, policy / measure system items, budget item system items, and administrative goal system items are linked to individual administrative businesses, sub-businesses, or individual expenditure items. In this embodiment, one or more organizational system items, one or more policy / measure system items, one or more administrative goal system items, and budget item system items related to the item are associated with the administrative business, and a data structure is adopted in which budget item system items related to the item / sub-item details are associated with the individual expenditure items that are the breakdown items thereof. Also, in any topic, a label representing its content may be set for individual administrative businesses, sub-businesses, or individual expenditure items. In this embodiment, a label indicating that it is a key business is set for the administrative business, and labels indicating that it is an obligatory expense for individual expenditure items, labels indicating increases or decreases in the budget amount of continuous businesses, etc. are set.

[0051] Individual expenditure items indicate expenditure items necessary for administrative activities related to the corresponding sub-business, and individual expenditure item information includes identification information of the individual expenditure item (individual expenditure item ID), identification information of the related sub-business (sub-business ID), individual expenditure item name, budget amount of the individual expenditure item, individual expenditure item group label, individual expenditure item summary, item / sub-item details (budget item system items), and nature (budget nature: budget item system items).

[0052] The budget compilation department 22 receives the registration of the overall budget via the user terminal 3 and stores it in the database DB. The budget compilation department 22 receives budget information via the user terminal 3, associates it with the administrative business information, and stores it in the database DB.

[0053] In the following description, budget compilation specifically refers to the compilation of the initial budget. When referring to the supplementary budget, the term "supplementary budget" is used.

[0054] The database DB stores the reference budget. The reference budget refers to the budget referred to in the budget compilation for the current year. In this embodiment, the reference budget includes the overall budget, the framework budget, and the individual budget of the previous year, but is not limited thereto. For example, the average value of the overall budget, the framework budget, and the individual budget of the past several years may be adopted. It is used for the purpose of referring to the distribution ratio of the budget in the previous year, etc.

[0055] <Registration department> The registration department 21 receives the registration of the policy system information including the administrative business information and stores it in the database DB. For continuous operations, the registration department 21 can copy the administrative business information of the previous year and register the administrative business information of the current year.

[0056] <Group registration> The registration department 21 receives the setting registration of the budget group that distributes the overall budget. The budget group may be a group that includes all administrative businesses in the administrative organization in the initial state.

[0057] The registration department 21 receives the designation of one or more administrative operations and sets and registers business groups. In this embodiment, the business group is set as a group to which a framework budget is allocated. The business group may be, for example, a policy system including a plurality of administrative operations such as policies, measures, and detailed measures. Also, the business group may be a group of administrative operations undertaken by departments or original charges of an administrative organization. The business group is configured to be arbitrarily set by the user without limitation as long as it is a group to which a framework budget is allocated. The business group can be set by selecting one or more policies, measures, detailed measures, etc., and may be configured such that the administrative operations associated with the policy system belong to the business group.

[0058] The registration department 21 associates at least one or more business groups with the budget group and stores them in the database DB. Thereby, the business group can be made the target of allocation of the budget framework. Note that the registration department 21 may associate individual administrative operations with the budget group.

[0059] <Business attribute registration> The registration department 21 receives the setting and registration of business attributes including priority operations and updates the business attributes of administrative operation information. FIG. 3 shows an example of the screen display of the business group screen W1 displayed on the user terminal 3. The business group screen W1 is used for display of a summary referred to when preparing a budget related to the business group, setting as a priority operation for preferentially allocating the budget, and the like. In this embodiment, the registration department 21 receives the setting and registration of business attributes via the business group screen W1. Note that the registration department 21 only needs to be configured to be able to set business attributes by designating administrative operations, and is not limited to the configuration of registering by the business group screen W1. The registration department 21 shall set and register at least one or more priority operations from a plurality of administrative operations.

[0060] The business group screen W10 is displayed based on the policy system information belonging to the business group and the budget information linked to the administrative operations belonging to the business group.

[0061] The business group screen W10 includes a summary area W11 that displays a summary of the budget of the business group, and a policy system area W12 that displays and operates on the status of the budget of the policy system. The policy system area W12 includes an attribute setting area W121 that accepts the setting of the business attribute for the policy system, etc.

[0062] The summary area W11 displays the status of the budget of the business group, the status of the business, etc., and also accepts the setting of the revenue, which is the disposable general financial resources, and its sealing rate and sealing amount. The status of the budget and the status of the business are output by aggregating the administrative business information and budget information. As the status of the budget, the summary area W11 displays the default total amount, sealing amount, and metabolism amount of all the businesses in the business group. The default total amount indicates the total amount of the budget to be allocated in the current year. The sealing amount indicates the upper limit of the budget increase for the priority business, and an alert can be output for budget requests that exceed this amount. The metabolism amount indicates the budget amount generated by the replacement of abolished businesses and new businesses. As the status of the business, the summary area W11 displays the number of businesses to be reduced and the number of businesses exceeding the threshold. The number of businesses to be reduced indicates the aggregated result of the number of non-priority businesses. The number of businesses exceeding the threshold indicates the number of administrative businesses for which budget requests have been made exceeding the threshold set for each administrative business. The threshold is set based on the sealing amount. The threshold can be set by the increase rate of the new budget compared to the old budget, the increase amount of the new budget compared to the old budget, or an arbitrary amount, etc. In Figure 3, the increase rate is set to 100%, and the amount exceeding the old budget is determined to exceed the threshold.

[0063] The policy system area W12 displays policies, measures, detailed measures belonging to the business group, the setting of the business attributes of administrative operations, and budget status such as the budget amount and the ratio of the new budget amount to the old budget amount. The attribute setting area W121 accepts the selection of the attributes of fixed operations and key operations for each policy system, and sets business attributes for administrative operations and the like. When business attributes are set for the upper-level policy system, the setting of the business attributes is reflected in the lower-level administrative operations and the like. The registration unit 21 can set priority operations and non-priority operations by reflecting the business attributes of the priority operations in the administrative operation information.

[0064] The policy system area W12 displays, as the budget status of administrative operations, the increase or decrease amount of the new budget relative to the reference budget (old budget), the presence or absence of exceeding the threshold value, and the difference amount in the case of exceeding the threshold value. The budget preparation unit 22 can generate an alert for the administrative operation information that exceeds the threshold value and output it to the user terminal 3. This can assist in performing budget preparation so as not to exceed the upper limit amount throughout the business group.

[0065] <Frame label registration> The registration unit 21 accepts the setting registration of frame labels for individual expense items. The frame label is used to attach an expense attribute to the expenses of individual expense items. Specifically, the frame label has labels such as obligatory expenses, cost increase / decrease expenses, special expenses, and key expenses. The registration unit 21 generates budget information using the individual expense items to which the frame label is attached, and stores it in the database DB in association with the administrative operation information. For example, when budget information having a frame label of obligatory expenses is associated with the administrative operation information, the administrative operation is determined to be a fixed operation. Note that administrative operations to which no frame label related to priority operations is attached are assumed to be determined as non-priority operations.

[0066] <Budget preparation unit> The budget compilation department 22 executes budget compilation processes for priority projects and non-priority projects. By executing the budget compilation process, the budget compilation department 22 derives individual budgets for each administrative project. The budget compilation department 22 receives budget requests and budget appraisals based on the derived individual budgets via the user terminal 3, and stores the budget information in association with the administrative project information in the database DB.

[0067] Figure 4 shows a processing flowchart related to the budget compilation process. In Figure 4, a budget compilation process is described in which the overall budget for a budget group is allocated to the framework budget for a business group.

[0068] The budget compilation department 22 receives the registration of the overall budget via the user terminal 3 and stores it in the database DB (S101). At this time, the budget compilation department 22 may receive the designation of the budget group to which the budget allocation of the overall budget is to be applied.

[0069] The budget compilation department 22 acquires the reference budget for each administrative project (S102). The budget compilation department 22 acquires the reference budget from the budget information associated with the administrative project information that is the allocation target of the overall budget. Here, the business groups and administrative projects belonging to the budget group are the allocation targets of the overall budget.

[0070] The budget compilation department 22 compiles a budget for the priority project (S103). The budget compilation department 22 compiles an individual budget for the priority project by receiving the budget amount setting by the user via the user terminal 3 and stores it in the database DB. The budget compilation department 22 may automatically apply the reference budget to the budget amount setting and be able to receive changes to the budget amount setting. After completing the budget compilation for the priority project, the budget compilation department 22 executes a process of compiling a budget for the non-priority project in the subsequent S103.

[0071] The budget compilation department 22 calculates the budget reduction rate for other projects by compiling the budget for the priority project (S104). The reduction rate indicates the ratio for equally distributing the remaining budget obtained by subtracting the priority budget for the priority project from the total budget among the non-priority projects. The reduction rate is applied at the same ratio to the respective reference budgets of the non-priority projects. Therefore, it is allowed that the reduction amounts are different for each non-priority project.

[0072] In this embodiment, the reduction rate is represented by the ratio of the total budget of the non-priority projects (remaining budget) for the current year to the total amount of the reference budgets of the non-priority projects. Usually, since key projects and the like are newly set, it is assumed that the total budget of the non-priority projects for the current year decreases with respect to the total amount of the reference budgets, but this is not always the case.

[0073] The derivation of the specific reduction rate M5 will be described with reference to FIG. 5. In FIG. 5, the administrative projects A, B, and D indicated by the shaded portions represent the priority projects, and the other administrative projects represent the non-priority projects.

[0074] Step (a): Obtain the reference budget. In FIG. 5, the total amount M1' of the reference budget is assumed to be the same as the total budget M1. Step (b): Aggregate the individual budgets for each priority project compiled in S103, and calculate the total amount M2 of the budgets of the priority projects for the current year. Step (c): Aggregate the reference budgets for the non-priority projects, and calculate the total amount M3 of the reference budgets of the non-priority projects. Step (d): Calculate the total amount M4 of the budgets of the non-priority projects for the current year by subtracting the total amount M2 of the budgets of the priority projects for the current year from the total budget M1 for the current year. Here, the total amount M4 corresponds to the remaining budget for the current year. Step (e): Calculate the reduction rate M5 based on the ratio (M4 / M3) of the total amount M4 of the budgets of the non-priority projects for the current year to the total amount M3 of the reference budgets of the non-priority projects.

[0075] In S104, the budget compilation department 22 may perform a process of obtaining a predetermined reduction rate.

[0076] The budget compilation department 22 prepares the remaining budget for non-priority projects by applying a reduction rate M5 to the respective reference budgets of non-priority projects (S105). Here, the budget compilation department 22 applies the same reduction rate to the reference budgets of each project belonging to the budget group to compile the budget. As a result, individual budgets with the budget for non-priority projects reduced at an equal rate are derived, enabling budget compilation such that dissatisfaction with the reasons for the reduction does not occur.

[0077] Note that the individual budget for non-priority projects in the current year shall be finally derived based on the ratio of the overall budget for the current year to the total amount of the reference budget. Thereby, the budget compilation department 22 can compile appropriate individual budgets for each of the priority projects and non-priority projects.

[0078] The budget compilation department 22 totals the individual budgets for the priority projects and non-priority projects belonging to each business group and determines the budget framework for the business group (S106). The business group is set, for example, as a measure or the like. In the example of FIG. 5, administrative projects A to C belong to the business group of measure A, and the budget amount obtained by totaling the individual budgets of priority projects A and B and the individual budget of non-priority project C becomes the framework budget. According to this method, appropriate individual budgets can be compiled for each administrative project unit, and as a result, appropriate framework budget compilation can be achieved when viewed in the framework of measures.

[0079] The budget compilation department 22 associates budget information with administrative project information and stores it in the database DB by accepting operations of budget requests and budget appraisals for individual administrative projects based on the determined budget framework. The budget compilation department 22 may provide the derived individual budget for reference during operations of budget requests and budget appraisals. The budget compilation department 22 does not limit itself to using the individual budget as the final budget information, and can use the budget amount set input via the user terminal 3 as the final budget information based on budget requests and the like for priority projects and non-priority projects.

[0080] The budget compilation department 22 is permitted to allocate the determined budget framework to each administrative business within the business group. Here, the amount of the individual budget to be allocated may be changed from the amount compiled by the budget compilation department 22. On the other hand, the budget compilation department 22 is prohibited from allocating the determined budget framework to administrative businesses outside the business group. The business group, for example, corresponds to a policy, and it is preferable that the budget allocation to each administrative business within the same policy can be arbitrarily set. On the other hand, if budget allocation is made between different policies, equality will be impaired, and an explanatory responsibility will arise regarding the reasons for budget increases and decreases between policies. Therefore, it is preferable to prohibit or limit it.

[0081] In the present embodiment, after S106, the budget framework may be changeable. Specifically, after S106, the budget compilation system 1 further accepts the input of the estimated revenue amount. In the present embodiment, the revenue particularly refers to the revenue of general financial resources and is distinguished from the revenue of specific financial resources. The specific financial resources are financial resources for which the business to which they are appropriated, etc., is specified, and the necessity of applying the budget compilation algorithm of the present invention is low.

[0082] The budget compilation department 22 subtracts the out-of-frame expenses from the estimated revenue amount to derive the allocable amount of the in-frame expenses. The budget compilation department 22 derives the amount that needs to be squeezed out by calculating the difference between the total amount of the in-frame expenses and the allocable amount of the in-frame expenses. The total amount of the in-frame expenses indicates the sum of the in-frame expenses of the priority business and the non-priority business set in S103 and S105, respectively. The total amount of the in-frame expenses needs to be within the allocable amount. The amount that needs to be squeezed out indicates how much the total amount of the in-frame expenses needs to be reduced.

[0083] The budget compilation department 22 accepts the setting of the reduction rate of the individual budget in order to fill the required amount to be obtained. The reduction rate set here is the sealing rate, which is input by the user via the user terminal 3. The sealing rate can be set by business attribute or by expense attribute, and is applied to all administrative operations having the set business attribute or expense attribute. In the present embodiment, preferably, for the expenses of priority operations such as key expenses and obligatory expenses, the sealing rate is set to 100%, so that no reduction is made. On the other hand, for the expenses of non-priority operations, the sealing rate is set to less than 100%, so that the reduction rate of the expenses can be arbitrarily set. For example, when the required amount to be obtained is insufficient, it is configured to be possible to set to further lower the sealing rate. The budget compilation department 22 may be configured to be able to automatically set the sealing rate such that the required amount to be obtained becomes zero.

[0084] FIG. 6 shows an example of a screen display of a budget status screen W20 that visualizes the status of budget compilation of a budget group. The budget status screen W20 displays the old budget, which is the reference budget, and the new budget for the current year so as to be comparable. The old budget and the new budget are displayed in a format suitable for comparison, such as a table format or a graph format.

[0085] The budget status screen W20 displays the total amount of fixed operations, the total amount of key operations, the total amount of non-priority operations, and the sealing amount so as to be respectively comparable. The sealing amount is secured as the upper limit of the budget increase for priority operations. The budget for the increased amount secured by the sealing amount is to be subtracted from the total amount of non-priority operations that are the targets of budget reduction. When the budget increase by priority operations exceeds the sealing amount, the budget compilation department 22 can output an alert regarding the excess to the user terminal 3.

[0086] In this way, by compiling the budget for priority operations in units of administrative operations and then compiling the remaining budget for non-priority operations, it is possible to appropriately allocate the budget to truly priority operations while also appropriately allocating the budget to other operations.

Description of Reference Numerals

[0087] 1 Budget compilation system 2 Budget compilation device 21 Registration department 22 Budget compilation department 3 User terminal

Claims

1. A budget compilation system that supports budget compilation work for administrative projects, A registration unit that sets and registers at least one priority project from among the multiple projects; a budget preparation unit that prepares a budget for the priority projects, refers to reference budgets corresponding to each project, and prepares remaining budgets for other projects.

2. 2. The budget preparation system according to claim 1, wherein the budget preparation unit calculates a reduction rate of the budget for other projects due to the preparation of the budget for the priority project, applies the reduction rate to the reference budget, and prepares the remaining budget for the other projects.

3. 2. The budget compilation system according to claim 1, wherein said budget compilation section compiles a budget for said priority project based on a budget amount set by a user.

4. 2. The budget preparation system according to claim 1, wherein the registration unit sets and registers priority projects including key projects for which budgets should be prepared with a focus and which should be addressed with a focus, and fixed projects for which budgets should be prepared on an ongoing basis and which should be addressed with a focus.

5. The registration unit associates at least one or more business groups including a plurality of businesses with a budget group to which a budget is to be allocated; 5. The budget compilation system according to claim 1, wherein the budget compilation unit applies the same reduction rate to the reference budgets of the respective projects belonging to the budget group and prepares the budget.

6. 6. The budget compilation system according to claim 5, wherein said budget compilation section counts up the budget amounts for said priority projects and said other projects, and determines a budget limit for said project group.

7. 7. The budget compilation system according to claim 6, wherein said budget compilation section permits allocation of said budget limit to each business within said business group and prohibits allocation of said budget limit to businesses outside said business group.

8. A budget compilation method for supporting budget compilation work for administrative projects, comprising: The computer sets and registers at least one priority project from among the multiple projects, A budget preparation method in which a budget is prepared for the priority projects, a reference budget corresponding to each project is referred to, and the remaining budget is prepared for other projects.

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