Budget formulation apparatus, budget formulation method, and budget formulation program

Abstract

To aim to reduce the workload of budget formulation and to perform highly accurate budget formulation based on past budgets and actual results.SOLUTION: A budget formulation apparatus for performing a budget formulation process is capable of accessing budget data, actual data, and a budget formulation control master for formulating a current period budget for an account item. The budget formulation control master comprises the account item, a reference year number item that sets the number of reference year of the past to be referenced when formulating the budget, and a calculation method item that sets a calculation manner when formulating the budget. The control unit acquires the budget amount for the number of years based on the reference year number item of the budget formulation control master from the budget data, acquires, from the actual data, the actual amount for the number of years based on the reference year number item of the budget formulation control master, and calculates the current period budget amount from the budget amount for the acquired number of years and the actual amount for the acquired number of years according to the calculation manner based on the calculation method item of the budget formulation control master.SELECTED DRAWING: Figure 2

Description

[Technical Field]

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

[0002] Conventionally, there is known a budget data generation device that automatically generates budget data for a project by setting a budget rate in advance in a master (see, for example, Patent Document 1). The budget data generation device acquires the budget rate for each cost item from the master, and calculates the budget amount for each cost item based on the contract amount of the contract data and the acquired budget rate for each cost item. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Publication No. 2022-117005 Summary of the Invention [Problem to be solved by the invention]

[0004] Incidentally, in the financial industry and the like, it is common to formulate a budget by comparing the past budget amount assigned to an account item with the past actual amount actually paid for that account item. Since Patent Document 1 deals with budget formulation in the construction industry and the like, the budget amount is not calculated based on the past budget amount and the past actual amount, making it difficult to improve the accuracy of budget formulation.

[0005] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a budget formulation device, a budget formulation method, and a budget formulation program that can reduce the workload of budget formulation and perform highly accurate budget formulation based on past budgets and actual results. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the budget formulation device of the present invention is a budget formulation device having a control unit that executes a budget formulation process to formulate a budget for an account item, and is capable of accessing budget data related to a budget, actual data related to expenditures, and a budget formulation control master for formulating a current period budget for the account item, wherein the budget data includes budget amounts associated with the account item, the actual data includes actual amounts associated with the account item, and the budget formulation control master includes the account item, a reference year number item that sets the number of past reference years to be referenced when formulating the budget, and a calculation method item that sets the calculation method at the time of budget formulation, and the control unit obtains from the budget data the budget amounts for the number of years based on the reference year number item of the budget formulation control master, obtains from the actual data the actual amounts for the number of years based on the reference year number item of the budget formulation control master, and calculates the current period budget amount from the budget amounts for the obtained number of years and the actual amounts for the obtained number of years in accordance with the calculation method based on the calculation method item of the budget formulation control master.

[0007] In the budget formulation device according to the present invention, the budget amount of the budget data and the actual amount of the actual result data may be data for each half year, and the control unit may calculate the current period budget amount for each half year.

[0008] Furthermore, in the budget formulation device according to the present invention, the calculation method item may include at least one of the calculation methods: an average value obtained by adding up the budget amount for the number of years obtained and the actual amount for the number of years obtained and dividing the sum by the total number of years; a median value of the budget amount for the number of years obtained and the actual amount for the number of years obtained; and a mode value of the budget amount for the number of years obtained and the actual amount for the number of years obtained.

[0009] In addition, in the budget formulation device of the present invention, the control unit may obtain the budget amount for the previous period from the budget data, obtain the actual amount for the previous period from the actual data, and if it determines that the actual amount for the previous period exceeds the budget amount for the previous period, set the actual amount for the previous period as the budget amount for the current period.

[0010] In addition, the budget formulation device of the present invention may further have access to an ideal budget value master containing a target value for the current period budget amount, and the control unit may, if the current period budget amount deviates from the target value, display a warning according to the deviation rate.

[0011] Furthermore, a budget formulation method according to the present invention is a budget formulation method for executing a budget formulation process to formulate a budget for an account item, which uses budget data relating to a budget, actual data relating to expenditures, and a budget formulation control master for formulating a current period budget for the account item, wherein the budget data includes a budget amount associated with the account item, the actual data includes the actual amount associated with the account item, and the budget formulation control master includes the account item, a reference year number item that sets the number of past reference years to be referenced when formulating the budget, and a calculation method item that sets the calculation method used when formulating the budget, and a budget formulation device equipped with a control unit executes the following operations: from the budget data, the budget amounts for the number of years based on the reference year number item of the budget formulation control master, from the actual data, the actual amounts for the number of years based on the reference year number item of the budget formulation control master, and calculates the current period budget amount from the budget amounts for the number of years obtained and the actual amounts for the number of years obtained in accordance with the calculation method based on the calculation method item of the budget formulation control master.

[0012] In addition, a budget formulation program according to the present invention is a budget formulation program for causing a budget formulation device equipped with a control unit to execute a budget formulation process for formulating a budget for an account item, the program using budget data related to a budget, actual data related to expenditures, and a budget formulation control master for formulating a current period budget for the account item, the budget data including budget amounts associated with the account item, the actual data including actual amounts associated with the account item, the budget formulation control master including the account item, a reference year number item for setting the number of past reference years to be referenced when formulating the budget, and a calculation method item for setting the calculation method when formulating the budget, and the budget formulation program causes the budget formulation device to obtain from the budget data the budget amounts for the number of years based on the reference year number item of the budget formulation control master, obtain from the actual data the actual amounts for the number of years based on the reference year number item of the budget formulation control master, and calculate the current period budget amount from the budget amounts for the number of years obtained and the actual amounts for the number of years obtained in accordance with the calculation method based on the calculation method item of the budget formulation control master. [Effects of the Invention]

[0013] The present invention has the effect of reducing the workload of budget formulation and enabling highly accurate budget formulation based on past budgets and actual results. [Brief explanation of the drawings]

[0014] [Figure 1] FIG. 1 is a diagram illustrating an example of the configuration of a budget formulation device. [Figure 2] FIG. 2 is a diagram illustrating an example of budget data. [Figure 3] FIG. 3 is a diagram illustrating an example of performance data. [Figure 4] FIG. 4 is a diagram illustrating an example of the budget formulation control master. [Figure 5] FIG. 5 is a diagram showing an example of the ideal budget value master. [Figure 6]FIG. 6 is a diagram showing an example of a budget input screen when formulating a budget. [Figure 7] FIG. 7 is a diagram showing an example of a budget input screen when formulating a budget. [Figure 8] FIG. 8 is a diagram showing an example of a budget input screen when formulating a budget. DETAILED DESCRIPTION OF THE INVENTION

[0015] Hereinafter, embodiments of a budget planning device, a budget planning method, and a budget planning program according to the present invention will be described in detail with reference to the accompanying drawings. However, the present invention is not limited to these embodiments.

[0016] [1. Configuration] An example of the configuration of the budget formulation device 100 according to this embodiment will be described with reference to Fig. 1 etc. Fig. 1 is a block diagram showing an example of the configuration of the budget formulation device 100.

[0017] The budget formulation device 100 is a device that executes a budget formulation process for formulating a budget for an account item. Specifically, the budget formulation device 100 formulates a current budget for each half year by using past budget data and past performance data, and is applied to budget formulation in the financial industry, for example.

[0018] The budget formulation device 100 is constructed based on a commercially available desktop personal computer. Note that the budget formulation device 100 is not limited to being constructed based on a stationary information processing device such as a desktop personal computer, but may also be constructed based on a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0019] The budget formulation device 100 includes a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. The units included in the budget formulation device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0020] The communication interface unit 104 communicably connects the budget formulation device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the budget formulation device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that the data stored in the memory unit 106 may be stored in the server 200, for example.

[0021] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that functions as a pointing device in cooperation with a mouse. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0022] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs that work in conjunction with an OS (Operating System) to issue commands to a CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. The storage unit 106 can be, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc.

[0023] Various masters and various data are stored in the storage unit 106. Specifically, the storage unit 106 stores budget data 106a, performance data 106b, budget formulation control master 106c, ideal budget value master 106d, and the like.

[0024] The various masters and data will be described below. Note that some items included in the various masters and data overlap, but the description of these overlapping items will be omitted.

[0025] FIG. 2 is a diagram showing an example of budget data. Budget data 106a is data on budgets formulated in the past, and is data for each half year. As shown in FIG. 2, budget data 106a includes items such as date, department, item (account item), and budget amount, and these pieces of information are associated with each other. The date is the date when the budget was formulated. The department is a code and name identifying the department for which the budget is formulated. The item is a code and name identifying the budget. The budget amount is the amount of the budget.

[0026] FIG. 3 is a diagram showing an example of the actual results data 106b. The actual results data 106b is data on actual payments (consumption) made in the past, and is data for each half year. The actual results data 106b includes items such as date, department, subject, and actual amount, and these pieces of information are associated with each other. The date, department, and subject are the same as those in the budget data. The actual amount is the amount actually paid.

[0027] FIG. 4 illustrates an example of a budget formulation control master. The budget formulation control master 106c is data used to formulate a current budget for each item. The budget formulation control master 106c includes fields for department, item, reference year number, and calculation method, and these fields are associated with each other. The department and item are similar to the various data described above. The reference year number is a field that sets the number of past reference years to be referenced when formulating the budget. For example, if the reference year number is "2," the budget data 106a and actual data 106b for the past two years are referenced. The calculation method is a field that sets the calculation method used when formulating the budget. Examples of calculation methods include the average value, median value, and mode value. The average value is the sum of the budget amount for the acquired number of years and the actual amount for the acquired number of years, divided by the total number of years. The median value is the value that is the middle of the ranking of the budget amount for the acquired number of years and the actual amount for the acquired number of years. The mode value is the most frequently occurring value among the budget amount for the acquired number of years and the actual amount for the acquired number of years.

[0028] FIG. 5 is a diagram showing an example of the ideal budget value master. The ideal budget value master 106d is data used to issue a warning to a budget preparer according to the deviation percentage of the budget amount of the current period budget from the target value. The ideal budget value master 106d includes the following items: date, department, subject, ideal value (target value), deviation percentage 1, color alert 1, deviation percentage 2, and color alert 2, and these pieces of information are associated with each other. The date, department, and subject are the same as the various data described above. The ideal value is the budget amount of the current period budget that is the target. "Deviation percentage 1" is the first deviation percentage from the ideal value and is a value lower than deviation percentage 2. "Color alert 1" is the display color used to issue a warning when deviation percentage is equal to or greater than deviation percentage 1 and smaller than deviation percentage 2. "Deviation percentage 2" is the second deviation percentage from the ideal value and is a value higher than deviation percentage 1. "Color Alert 2" is the display color used to warn when the deviation rate is 2 or greater.

[0029] Next, the control unit 102 will be described with reference to Figure 1 again. The control unit 102 is a CPU or the like that performs overall control of the budget formulation device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing operations based on these stored programs.

[0030] As information processing, the control unit 102 executes budget formulation processing for the current budget based on various data stored in the storage unit 106.

[0031] A specific example of the processing executed by the control unit 102 will be described in detail below in [2. Specific Example of Processing].

[0032] [2. Specific examples of processing] Here, a specific example of the processing executed by the budget formulation device 100 will be described with reference to Figures 6 to 8. Figures 6 to 8 are diagrams showing an example of a budget input screen when formulating a budget.

[0033] The budget formulation process related to the budget formulation method executed by the budget formulation device 100 is performed using a budget input screen G1 shown in Fig. 6. Fig. 6 shows a budget input screen G1a related to an example of the budget formulation process. The budget formulation process is executed by operating the current budget formulation button B in Fig. 6. The budget input screen G1a shown in Fig. 6 is displayed on the output device 114 such as a monitor, and is provided with an input field 120 for inputting a department and an input field 121 for inputting a subject. When the department and subject codes are input in the input fields 120, 121 for inputting the department and subject, and the current budget formulation button B is operated, the control unit 102 executes the budget formulation process.

[0034] In the budget formulation process, the control unit 102 acquires budget data 106a, actual results data 106b, and budget formulation control master 106c. From the budget data 106a, the control unit 102 acquires budget amounts for the number of years based on the reference year number item in the budget formulation control master 106c. In FIG. 4, since the reference year number is "2," budget data 106a for each half year of two previous years, as shown in FIG. 2, is acquired. That is, the budget amounts for the first half budget of the year before last, the second half budget of the year before last, the first half budget of the previous year, and the second half budget of the previous year are acquired. In addition, the control unit 102 acquires actual results amounts for the number of years based on the reference year number item in the budget formulation control master 106c from the actual results data 106b. In FIG. 4, since the reference year number is "2," the control unit 102 acquires actual results data 106b for each half year of two previous years, as shown in FIG. 3. That is, the actual results amounts for the first half actual of the year before last, the second half actual of the year before last, the first half actual of the previous year, and the second half actual of the previous year are acquired.

[0035] The control unit 102 then calculates the current period budget amount from the acquired budget amounts for the number of years and the acquired actual amounts for the number of years, according to a calculation method based on the calculation method item in the budget formulation control master 106c. In Figure 4, since the calculation method is "average value," the control unit 102 calculates the total amount of the first half actual amounts, the first half budget of the year before last, the first half actual amounts, and the first half budget of the year before last, and divides this by a quarter to calculate the budget amount for the first half of the current period. Similarly, the control unit 102 calculates the total amount of the second half actual amounts, the second half budget of the year before last, the second half actual amounts, and the second half budget of the year before last, and divides this by a quarter to calculate the budget amount for the second half of the current period.

[0036] Next, another example of the budget formulation process will be described with reference to Fig. 7. Fig. 7 shows a budget input screen G1b relating to the example of the budget formulation process. In the budget formulation process shown in Fig. 7, if it is determined that the actual amount for the previous period exceeds the budget amount for the previous period, the actual amount for the previous period is set as the budget amount for the current period.

[0037] Specifically, the control unit 102 acquires budget data 106a, actual results data 106b, and budgeting control master 106c in the budgeting process, as in FIG. 6. The control unit 102 acquires the budget amounts for the first half of the previous fiscal year's budget and the second half of the previous fiscal year's budget from the budget data 106a, and acquires the actual results for the first half of the previous fiscal year and the second half of the previous fiscal year from the actual results data 106b. If the actual results for the first half of the previous fiscal year are greater than the budget amount for the first half of the previous fiscal year, the control unit 102 sets the actual results for the first half of the previous fiscal year as the budget amount for the first half of the current fiscal year. On the other hand, if the actual results for the first half of the previous fiscal year are equal to or less than the budget amount for the first half of the previous fiscal year, the control unit 102 executes the budgeting process shown in FIG. 6. Similarly, if the actual results for the second half of the previous fiscal year are greater than the budget amount for the second half of the previous fiscal year, the control unit 102 sets the actual results for the second half of the previous fiscal year as the budget amount for the second half of the current fiscal year. On the other hand, if the actual amount of the second half actual results is equal to or less than the budget amount of the second half budget of the previous term, the control unit 102 executes the budget formulation process shown in FIG.

[0038] Next, another example of the budget formulation process will be described with reference to Fig. 8. Fig. 8 shows a budget input screen G1c relating to the example of the budget formulation process. In the budget formulation process shown in Fig. 8, if the current budget amount deviates from the ideal value, a warning is displayed according to the deviation rate.

[0039] Specifically, the control unit 102 calculates the budget amounts for the first half and second half of the current term in the budget formulation process shown in FIG. 6. Then, the control unit 102 acquires the ideal budget value master 106d. The control unit 102 acquires the ideal values ​​for the first half budget and second half budget from the ideal budget value master 106d. The control unit 102 then compares the budget amount for the first half of the current term with the ideal budget amount for the first half, and also compares the budget amount for the second half of the current term with the ideal budget amount for the second half. If the comparison result shows that the deviation rate is lower than "Deviation Rate 1," the control unit 102 does not display a warning. Furthermore, if the comparison result shows that the deviation rate is equal to or greater than "Deviation Rate 1" but lower than "Deviation Rate 1," the control unit 102 changes the display color of the current term budget amount item to "Color Alert 1" as a warning. Furthermore, if the comparison result shows that the deviation rate is equal to or greater than "Deviation Rate 2," the control unit 102 changes the display color of the current period budget amount item to a warning display of "Color Alert 2."

[0040] As described above, according to this embodiment, the budget for the current period can be prepared automatically, thereby reducing the workload of budget preparation and enabling highly accurate budget preparation based on past budgets and actual results.

[0041] Furthermore, according to this embodiment, since the current budget can be formulated for each half year, the versatility of budget formulation according to the industry can be improved. Note that, although the budget is formulated for each half year in this embodiment, it may be formulated for each quarter or each month, and is not particularly limited.

[0042] Furthermore, according to this embodiment, it is possible to select an appropriate calculation method when calculating the current period budget, thereby improving the validity of budget formulation.

[0043] Furthermore, according to this embodiment, if the actual amount for the previous period exceeds the budgeted amount for the previous period, the actual amount for the previous period can be set as the budgeted amount for the current period, thereby enabling budget formulation that takes into account the actual amount for the previous period.

[0044] Furthermore, according to this embodiment, a warning display can be displayed to notify the person in charge of budget planning that the budget amount for the current period has deviated from the ideal value.

[0045] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of SDGs Goals 8 and 9.

[0046] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0047] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0048] 4. Other Embodiments The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0049] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0050] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings can be changed as desired unless otherwise specified.

[0051] Furthermore, with regard to the budget formulation device 100, the components shown in the figures are functional concepts, and do not necessarily have to be physically configured as shown in the figures.

[0052] For example, all or any part of the processing functions of the budget planning device 100, particularly the processing functions performed by the control unit, may be implemented by a CPU and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is recorded on a non-transitory computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the budget planning device 100 as needed. That is, a computer program for providing 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 RAM, and cooperates with the CPU to form the control unit.

[0053] This computer program may also be stored in an application program server connected to the budget planning device 100 via any network, and all or part of it may be downloaded as needed.

[0054] Furthermore, the program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium or configured as a program product. Here, the term "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) disc.

[0055] Furthermore, a "program" is a data processing method written in any language or description method, regardless of the format, such as source code or binary code. Note that a "program" is not necessarily limited to a single program, but also includes programs that are distributed as multiple modules or libraries, or programs that achieve their functions by cooperating with other programs, such as an OS. Note that the specific configurations and reading procedures for reading a recording medium in each device shown in the embodiments, as well as the installation procedures after reading, can use well-known configurations and procedures.

[0056] The various databases 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 used for various processes and providing websites.

[0057] The budget formulation device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. The budget formulation device 100 may be realized by installing software (including programs, data, etc.) that causes the device to perform the processing described in this embodiment.

[0058] 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 configured by functionally or physically distributing and integrating them in any unit depending on various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Industrial Applicability]

[0059] The present invention is useful in industries such as the financial industry. [Explanation of symbols]

[0060] 100 Budget Planning Device 102 Control section 104 Communication interface unit 106 Storage section 106a Budget Data 106b Performance Data 106c Budget Control Master 106d Ideal Budget Master 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 servers 300 Network G1 Budget Input Screen B. Current period budget formulation button

Claims

1. A budget planning device including a control unit that executes a budget planning process for planning a budget for an account item, It is possible to access budget data relating to the budget, actual data relating to expenditures, and budget formulation control master for formulating the current period budget for the account item, The budget data includes a budget amount associated with the account item, The actual result data includes actual amounts associated with the account items, The budget formulation control master includes the account item, a reference year number item that sets the number of past reference years to be referenced when formulating a budget, and a calculation method item that sets the calculation method when formulating a budget, The control unit From the budget data, the budget amount for the number of years based on the reference year number item of the budget formulation control master is acquired, From the performance data, the performance amount for the number of years based on the reference year number item of the budget formulation control master is acquired, A budget formulation device that calculates the current period budget amount from the budget amount for the acquired number of years and the actual amount for the acquired number of years in accordance with a calculation method based on the calculation method item of the budget formulation control master.

2. The budget amount of the budget data and the actual amount of the actual result data are data for each half year, The budget planning device according to claim 1 , wherein the control unit calculates the current budget amount for each half year.

3. The calculation method item is, as the calculation method, The average value obtained by adding together the budget amount for the number of years acquired and the actual amount for the number of years acquired and dividing the sum by the total number of years, and The median value of the budget amount for the number of years acquired and the actual amount for the number of years acquired; The most frequent value of the budget amount for the number of years obtained and the actual amount for the number of years obtained; The budget creation device according to claim 1 , wherein the budget creation device includes at least one of the calculation methods.

4. The control unit The budget amount for the previous period is obtained from the budget data; The actual amount for the previous period is obtained from the actual data; 2. The budget planning device according to claim 1, wherein, when it is determined that the actual amount for the previous period exceeds the budget amount for the previous period, the actual amount for the previous period is set as the budget amount for the current period.

5. Further, the system is capable of accessing an ideal budget value master including a target value of the current period budget amount; The control unit 2. The budget planning device according to claim 1, wherein when the current budget amount deviates from the target value, a warning is displayed according to the deviation rate.

6. A budget formulation method for executing a budget formulation process for formulating a budget for an account, comprising: Budget data relating to the budget, actual data relating to expenditures, and budget formulation control master for formulating the current period budget for the account item are used, The budget data includes a budget amount associated with the account item, The actual result data includes actual amounts associated with the account items, The budget formulation control master includes the account item, a reference year number item that sets the number of past reference years to be referenced when formulating a budget, and a calculation method item that sets the calculation method when formulating a budget, From the budget data, the budget amount for the number of years based on the reference year number item of the budget formulation control master is acquired, From the performance data, the performance amount for the number of years based on the reference year number item of the budget formulation control master is acquired, A budget formulation method in which a budget formulation device equipped with a control unit calculates the current period budget amount from the budget amount for the acquired number of years and the actual amount for the acquired number of years in accordance with a calculation method based on the calculation method item of the budget formulation control master.

7. A budget planning program for causing a budget planning device having a control unit to execute a budget planning method for executing a budget planning process for formulating a budget for an account item, Budget data relating to the budget, actual data relating to expenditures, and budget formulation control master for formulating the current period budget for the account item are used, The budget data includes a budget amount associated with the account item, The actual result data includes actual amounts associated with the account items, The budget formulation control master includes the account item, a reference year number item that sets the number of past reference years to be referenced when formulating a budget, and a calculation method item that sets the calculation method when formulating a budget, From the budget data, the budget amount for the number of years based on the reference year number item of the budget formulation control master is acquired, From the performance data, the performance amount for the number of years based on the reference year number item of the budget formulation control master is acquired, A budget formulation program that causes the budget formulation device to calculate the current period budget amount from the budget amount for the acquired number of years and the actual amount for the acquired number of years in accordance with a calculation method based on the calculation method item of the budget formulation control master.

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