Budget formulation system

Abstract

To provide a technique for appropriately allocating a budget to a truly prioritized project while also appropriately allocating a budget to other projects.SOLUTION: A system registers at least one prioritized project among a plurality of projects, formulates a budget for the prioritized project, refers to reference budgets corresponding to each project, and formulates the remaining budget for the other projects.SELECTED DRAWING: Figure 1

Description

[Technical Field]

[0001] The present invention relates to a budget compilation system, a budget compilation method, and a budget compilation program that support budget compilation work for administrative projects. [Background technology]

[0002] Administrative organizations, including local governments, set policy systems such as policies, measures, and administrative projects, and then execute administrative projects within the budget allocated for those systems. The budget is determined by budget compilation work that reflects the results of administrative evaluation up to the previous fiscal year. Various technologies are known to support this budget compilation work.

[0003] Patent Document 1 discloses technology that aims to resolve the problem of local government financial planning being conducted from a macro perspective, while budget assessments for individual administrative projects are conducted from a micro perspective, and that the two are not linked. This technology makes it possible to maintain consistency between individual plans and overall strategies by establishing rules, making the creation of revenue and expenditure plans for individual administrative projects more detailed and computerizing them, and by linking the financial planning of the local government as a whole with the management and evaluation of administrative projects, thereby enabling long-term financial estimates based on project accumulation.

[0004] Furthermore, Patent Document 1 discloses technology aimed at simplifying the processes of the finance department involved in budget assessments and administrative reform plans, and at realizing budget assessments and long-term financial estimates that are in line with the actual state of affairs and projects. Patent Document 1 discloses methods for conducting budget assessments while understanding the financial balance, determining the appropriateness of the financial balance in conjunction with the budget assessment, preparing budget revision proposals, and further understanding the financial balance after the budget assessment using the revision proposals. [Prior art documents] [Patent documents]

[0005] [Patent Document 1] Japanese Patent Application Laid-Open No. 2005-293321 Summary of the Invention [Problem to be solved by the invention]

[0006] In the process of budget preparation in government, it has been difficult to make decisions to prepare a reasonable budget. For example, if a budget cut is made from the previous year for a policy or business that is necessary for a certain resident, an explanation for the cut is naturally required, so it is desirable to prepare a budget that does not cause dissatisfaction between various policies and business operations. However, it has been an issue that it is not easy to determine a reasonable budget amount.

[0007] Furthermore, due to the above-mentioned circumstances, it was not easy to increase or decrease the budget, which resulted in the budget for truly high-priority projects being squeezed.

[0008] In view of the above-mentioned problems, the present invention aims to provide a technology for allocating an appropriate budget to a truly prioritized project while also allocating an appropriate budget to other projects. [Means for solving the problem]

[0009] [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 a reference budget corresponding to each project, and prepares a remaining budget for other projects. [2] The budget preparation system described in [1], wherein the budget preparation unit calculates the budget reduction rate 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] A budget preparation system according to [1] or [2], wherein the budget preparation unit prepares a budget for the priority project based on a budget amount set by a user. [4] A budget preparation system described in any of [1] to [3], wherein the registration unit sets and registers priority projects including key projects that should be addressed by preparing budgets in a focused manner and fixed projects that require continuous budget preparation and efforts. [5] The registration unit associates at least one business group including a plurality of businesses with a budget group to which a budget is to be allocated; The budget compilation system according to any one of [1] to [4], wherein the budget compilation unit applies the same reduction rate to the reference budget of each project belonging to the budget group and compiles the budget. [6] The budget preparation system described in [5], wherein the budget preparation unit tally up the budget amounts for the priority projects and the other projects and determine the budget limit for the project group. [7] The budget preparation system described in [6], wherein the budget preparation department allows the budget framework to be distributed to each business within the business group and prohibits the budget framework from being distributed to businesses outside the business group.

[0010] [1] The invention of the present invention allows budgets to be compiled for priority projects first, and then for other projects, thereby allocating an appropriate budget to projects that should be given priority while also allocating an appropriate budget to other projects.

[0011] The invention of [2] makes it possible to allocate appropriate budgets to projects that should be given priority, while realizing more equitable and appropriate budget allocations to other projects.

[0012] The invention related to [3] will enable budget preparation with a high degree of freedom for priority projects.

[0013] [4] The invention allows the establishment of priority projects according to the nature of the business.

[0014] [5] The invention of the present invention makes it possible to apply the same reduction rate to all businesses, realizing equal budget allocation on a business-by-business basis and realizing appropriate budget preparation among business groups.

[0015] The invention related to [6] makes it possible to determine the appropriate budget amount.

[0016] The invention related to [7] makes it possible to freely prepare a budget within the budget limit. [Effects of the Invention]

[0017] According to the present invention, it is possible to provide a technique for allocating an appropriate budget to a truly prioritized project while also allocating an appropriate budget to other projects. [Brief explanation of the drawings]

[0018] [Figure 1] FIG. 1 is a block diagram of a system according to an embodiment of the present invention. [Figure 2] FIG. 2 is a diagram illustrating a hardware configuration of the present embodiment. [Figure 3] 10 is a display example of a business group screen according to the present embodiment. [Figure 4] 4 is a processing flowchart relating to a budget compilation process according to the present embodiment. [Figure 5] FIG. 4 is a diagram illustrating an outline of a method for deriving a reduction rate according to the present embodiment. [Figure 6] 10 shows an example of a budget status screen display according to the present embodiment. DETAILED DESCRIPTION OF THE INVENTION

[0019] The following describes a budget compilation system, a budget compilation method, and a budget compilation program according to an embodiment of the present invention, with reference to the accompanying drawings. Note that the embodiment shown below is an example of the present invention, and the present invention is not limited to the embodiment below, and various configurations can be adopted.

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

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

[0022] The administrative management system is used in administrative organizations to manage administrative activities. Administrative organizations are organizations that manage administration, including government agencies, ministries, public organizations, etc., such as national and local governments, and in this embodiment, local governments are used as an example.

[0023] The policy system is a system of issues divided into three layers: policy, measures, and business operations. In this embodiment, an example is given of a case where business operations are managed using this policy system, but business operations may be managed by dividing into four or more layers, for example, by providing a layer of sub-measures between measures and business operations. A policy is a large set of administrative activities aimed at realizing basic guidelines for addressing specific administrative issues, and indicates the direction and objectives of urban development in the established administrative division (city, ward, town, village, etc.). A policy is a set of administrative activities based on the basic principles of a policy and aimed at realizing a specific policy, and indicates the measures and countermeasures for realizing the policy. Tasks and projects are administrative procedures and projects that are carried out as individual administrative means to materialize specific policies in policies. Tasks and projects are implemented by each bureau within an administrative division based on its budget.

[0024] Administrative activities are carried out in succession over one fiscal year, through the following stages: planning, budget formulation, budget execution, and administrative evaluation. In the planning stage, the implementation details of the policy system are planned. In the budget formulation stage, the budget is compiled for the planned policy system through budget requests, assessments, internal announcements, and resolutions. In the budget execution stage, the compiled budget is used to execute the policy system, including administrative projects. In the administrative evaluation stage, the performance of the implemented policy system is evaluated.

[0025] <System configuration> FIG. 1 shows a block diagram of a 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 a communication network NW and configured to be able to communicate with each other. Although only one user terminal 3 is shown in FIG. 1, multiple user terminals 3 may be present.

[0026] The budget compilation device 2 includes, as functional components, a registration unit 21 that accepts 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 are no restrictions on its location as long as it is configured to be able to communicate data with the budget compilation device 2. For example, the database DB may be configured to communicate data with the budget compilation device 2 by being connected to a communication network NW.

[0028] The user terminal 3 accepts input of various information including policy system information, budget information, etc. via various screens and transmits it to the budget compilation device 2. The user terminal 3 transmits a display request for various screens to the budget compilation device 2, and as a result, various screens are displayed. The user terminal 3 may be set with authority according to the user's attributes (affiliated department, affiliated division, position, etc.).

[0029] <Hardware configuration> FIG. 2(a) shows a hardware configuration diagram of the budget compilation device 2. The budget compilation 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 compilation device 2 can be a computer device such as a server device or a personal computer. Note that the budget compilation device 2 may be configured with multiple computers, and is not limited to the configuration shown in FIG. 2(a) as long as they can realize the above-described functional components (21, 22) as a whole.

[0030] The control device 201 is configured with one or more processors such as a CPU or GPU (Graphics Processing Unit), and controls the overall processing of the budget compilation device 2 by executing a budget compilation program, an OS (Operating System), and other applications. The storage device 202 is a hard disk drive (HDD), solid state drive (SSD), flash memory, RAM (Random Access Memory), etc., and stores the budget compilation program and various data. The communication device 203 controls communication with the communication network and realizes data communication with the user terminal 3, etc.

[0031] 2(b) shows a 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 may be a smartphone, a personal computer, a tablet terminal, or the like.

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

[0033] <Database> The database DB stores user master data, policy system information, budget information, group information, and the like.

[0034] The user master stores user information within an administrative organization. The user information includes the user's identification information (user ID), name, department, division, etc.

[0035] Policy system information includes policy information, policy information, and administrative / business information. Policy system information is registered as a policy system tree structure in which one or more lower-level policy systems can be associated with a higher-level policy system. The policy system has a tree structure with a hierarchy of policies, policies, sub-policies, and administrative / business operations, in that order from the top. Policy systems are linked by identification information (policy system ID) that allows corresponding policy systems to be mutually referenced; for example, lower-level policy systems are associated with each other by having the policy system ID of the higher-level policy system.

[0036] Policy information is information about individual policies and is registered for each implementation year. Policy information includes basic information about the policies. The policy information is information about individual policies, and is registered for each implementation year. The policy information includes basic information about the policies. The business and project information is information about individual business and projects, and is registered for each execution year. The business and project information includes basic information about the business and projects, and is associated with budget information. In the following, basic information will be explained using administrative business information as an example, but policy information and program information also include similar information corresponding to policies / programs.

[0037] The basic information is information about the contents of a business or project, and includes identification information (business or project ID) of the basic information (i.e., business or project information), execution year, identification information (business or project ID) of related business or project information, status, project attributes, and information on multiple data items related to the project's project report. The status indicates the stage of the project in administrative activities, such as "planning," "budget preparation," "execution," or "administrative evaluation." This specification describes an example of budget preparation in which the budget preparation unit 22 associates budget information with business or project information to which a budget preparation status has been assigned.

[0038] Data items for basic information include, for example, project number, project name, responsible department, responsible division, person responsible for creating the project, project start year, project end year (planned), accounting classification, legal basis, main policies and measures (related plans, notifications, etc.), project objectives, project overview, implementation method, and other various information related to the project.

[0039] The project attributes indicate attributes that are assigned depending on the nature of the task project. In this embodiment, the project attributes are roughly divided into priority projects that are given priority in budget preparation and non-priority projects that are other projects that do not belong to the priority projects.

[0040] Priority projects include key projects that should be prioritized and addressed through budget preparation, and fixed projects that require ongoing budget preparation and address. Key projects refer to projects for which an increase in budget has been decided by a committee that considers key projects.

[0041] Fixed projects refer to projects that incur ongoing expenses and are undertaken on a fixed basis, such as education projects, health and welfare projects, and public works projects. More specifically, fixed projects include projects that are funded by mandatory expenses, cost fluctuation expenses, and special expenses. Mandatory expenses refer to expenses that are incurred without discretion in the decision to implement them. Cost fluctuation expenses refer to expenses that naturally increase or decrease as the project continues (for example, maintenance). Special expenses refer to special expenses such as public debt expenses and disaster recovery costs.

[0042] Non-priority projects refer to projects other than the priority projects mentioned above. Non-priority projects can be described as projects that are subject to budget cuts. Note that non-priority projects have a lower priority in securing budgets compared to priority projects, and do not determine the size of the budget. Furthermore, it is preferable that non-priority projects have the same priority and be treated equally.

[0043] In this embodiment, the budget is classified into in-budget expenses and out-budget expenses. In-budget expenses refer to expenses that are adjusted between projects within the budget through budget preparation. Out-budget expenses refer to expenses that are allocated without being affected by budget preparation between projects. In this embodiment, in-budget expenses include priority expenses related to priority projects, mandatory expenses, and expenses for non-priority projects. Out-of-budget expenses include cost fluctuation expenses and special expenses.

[0044] <Budget> A budget refers to a plan of revenues and expenditures for administrative activities in a fiscal year. In this embodiment, budget compilation includes determining the overall budget, determining the framework budget, budget requests for individual projects, and determining individual budgets based on budget assessments.

[0045] The overall budget refers to the budget for the current fiscal year for the entire administrative organization. The overall budget may also be the budget for a budget group, which is a grouping of policy systems that are the subject of the overall budget allocation.

[0046] A framework budget refers to a budget for a business group, which is a group of multiple administrative projects. The framework budget is determined by distributing the overall budget among multiple business groups. A budget group is made up of multiple business groups, and the overall budget of the budget group is distributed as the framework budget for each business group.

[0047] An individual budget refers to a budget for each task and project. An individual budget is determined by allocating a framework budget among multiple tasks and projects. A business group is made up of multiple tasks and projects, and the framework budget of the business group is allocated as an individual budget to each task and project. In this embodiment, an individual budget is temporarily set at the budget preparation stage, and after passing assessment, it is linked to task and project information as budget information.

[0048] The budget information includes initial budget information indicating the initial budget for a certain business project, and supplementary budget information indicating the supplementary budget. The initial budget information includes identification information for the initial budget information (initial budget ID), identification information for related business and project information (business and project ID), and a plurality of data items related to the initial budget. Data items of the initial budget information include, for example, an outline of the initial budget, items such as clauses / items / sections / sections related to the budget, and the requested budget amount. The related business information in the initial budget information is the identification information (business ID) of the basic information related to the budget.

[0049] The supplementary budget information includes identification information for the supplementary budget information (supplementary budget ID), identification information for monthly and related business information (initial budget ID), and multiple data items related to the supplementary budget. Data items of supplementary budget information include, for example, an outline of the supplementary budget (purpose, reason, etc.), items such as subdivisions / items / sections / sections related to the budget, and the requested budget amount. The related business information in the supplementary budget information is, for example, identification information (initial budget ID) of the initial budget information related to the supplementary budget.

[0050] The administrative business information includes the budget amount, items and sub-items (budget item system items) that are used at the time of execution and correspond to the expenditure amount, and the expenditure breakdown purpose and budget nature (settlement item system items) that are used at the time of settlement and for creating settlement statistics, which are matched from the budget request stage. In addition, for each task and project, breakdown items are set, which are elements that can be decomposed and are contained within each task and project, such as administrative activities related to the task and project, expenditure items related to the use of the budget, and budget funding sources. As breakdown items, one or more sub-projects are linked to an administrative project, and sub-projects are linked to individual expenditure items that indicate the purpose and destination of the budget expenditure, which are associated with sub-subdivisions (budget item system items). Individual expenditure items include accumulation items that show the budget amount, etc., and a breakdown of funding sources that show the funding sources. In addition, individual tasks, projects, subprojects, or individual expense items are linked to organizational system items, policy and program system items, budget item system items, and administrative goal system items. In this embodiment, a data structure is adopted in which one or more organizational system items, one or more policy and program system items, one or more administrative goal system items, and budget item system items related to subsections are linked to tasks, projects, and individual expense items, which are their breakdown items, and budget item system items related to subsections are linked to them. In addition, in any topic, labels indicating their contents may be assigned to individual tasks, subprojects, or individual expense items. In this embodiment, a label indicating that a task is a priority project is assigned to a task, and a label indicating that a mandatory expense is assigned to an individual expense item, or a label indicating an increase or decrease in the budget amount for an ongoing project, etc., is assigned to an individual expense item.

[0051] Individual expenditure items indicate expenditure items required for administrative activities related to the corresponding sub-project, and individual expenditure item information includes identification information for the individual expenditure item (individual expenditure item ID), identification information for the related sub-project (sub-project ID), individual expenditure item name, budget amount for the individual expenditure item, individual expenditure item group label, individual expenditure item summary, subsections (budget item system item), and properties (budget properties: budget item system item).

[0052] The budget compilation unit 22 accepts the registration of the total budget via the user terminal 3 and stores it in the database DB. The budget compilation unit 22 accepts budget information via the user terminal 3 and stores it in the database DB in association with the business information.

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

[0054] The database DB stores a reference budget. The reference budget refers to a budget that is referenced when compiling the current fiscal year's budget. In this embodiment, the reference budget includes the overall budget, quota budget, and individual budget of the previous fiscal year, but is not limited to these. For example, the average value of the overall budget, quota budget, and individual budget of the past several fiscal years may be used. The reference budget is used to refer to the budget allocation ratio of the previous fiscal year, etc.

[0055] <Registration Department> The registration unit 21 accepts registration of policy system information including business and project information and stores it in the database DB. For ongoing projects, the registration unit 21 can copy the business and project information from the previous year and register the business and project information for the current year.

[0056] <Group registration> The registration unit 21 accepts the setting and registration of budget groups to which the overall budget is distributed. The budget group may be a group that initially includes all the administrative tasks and projects in the administrative organization.

[0057] The registration unit 21 accepts the designation of one or more administrative projects and sets and registers a business group. In this embodiment, the business group is set as a group to which a budget is allocated. The business group may be, for example, a policy system including multiple administrative projects such as policies, measures, and minor measures. The business group may also be a group of administrative projects handled by departments or primary divisions of an administrative organization. The business group is configured so that it can be set arbitrarily by the user without any restrictions, as long as it is a group to which a budget is allocated. The business group can be set by selecting one or more policies, measures, minor measures, etc., and the business projects associated with the policy system may be configured to belong to the business group.

[0058] The registration unit 21 associates at least one business group with a budget group and stores the association in the database DB. This allows the business group to be a target for budget allocation allocation. The registration unit 21 may also associate individual tasks and businesses with budget groups.

[0059] <Business attribute registration> The registration unit 21 accepts the setting and registration of business attributes, including priority businesses, and updates the business attributes of the administrative business information. Figure 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 to display a summary to be referenced when compiling a budget for a business group, and to set a business as a priority business for budget allocation priority. In this embodiment, the registration unit 21 accepts the setting and registration of business attributes via the business group screen W1. Note that the registration unit 21 may be configured to be able to specify administrative businesses and set business attributes, and is not limited to a configuration in which registration is made via the business group screen W1. The registration unit 21 is configured to set and register at least one priority business from multiple administrative businesses.

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

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

[0062] The summary area W11 displays the budget status and project status of the project group, and also accepts settings for general disposable revenue and its ceiling rate and amount. The budget status and project status are output by aggregating administrative project information and budget information. The summary area W11 displays the budget status, including the default total amount, ceiling amount, and turnover amount for all projects in the project group. The default total amount indicates the total budget amount to be distributed for the current fiscal year. The ceiling amount indicates the upper limit for budget increases for priority projects, and an alert can be issued for budget requests that exceed this limit. The turnover amount indicates the budget amount that has been generated by replacing discontinued projects with new projects. The summary area W11 displays the status of projects, including the number of projects targeted for reduction and the number of projects exceeding the threshold. The number of projects targeted for reduction indicates the aggregated number of non-priority projects. The number of projects exceeding the threshold indicates the number of projects for which budget requests exceed the budget threshold set for each project. The threshold is set based on the ceiling amount. The threshold can be set as the rate of increase in the new budget relative to the old budget, the increase in the new budget relative to the old budget, or any other amount. In Figure 3, the increase rate is set to 100%, and the amount exceeding the old budget is determined to be exceeding the threshold.

[0063] The policy system area W12 displays the budget status, such as the project attribute settings for policies, measures, sub-measures, and administrative projects belonging to the project group, as well 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 attributes for fixed projects and priority projects for each policy system, and sets project attributes for administrative projects, etc. When project attributes are set for a higher-level policy system, the project attribute settings are reflected in lower-level administrative projects, etc. The registration unit 21 can set priority and non-priority projects by reflecting the project attributes of the priority projects in the administrative project information.

[0064] The policy system area W12 displays the budget status of each business operation, such as the increase or decrease in the new budget compared to the reference budget (old budget), whether or not the threshold has been exceeded, and the difference if the threshold has been exceeded. The budget preparation unit 22 can generate an alert for business operation information that exceeds the threshold and output it to the user terminal 3. This can support budget preparation so that the upper limit is not exceeded across the entire business group.

[0065] <Frame label registration> The registration unit 21 accepts the setting and registration of frame labels for individual expense items. Frame labels are used to assign expense attributes to expenses of individual expense items. Specifically, frame labels have labels such as mandatory expenses, cost increase / decrease expenses, special expenses, and priority expenses. The registration unit 21 generates budget information using individual expense items to which frame labels have been assigned, and stores the information in the database DB in association with business and administrative information. For example, when budget information with a mandatory expense frame label is associated with business and administrative information, the business will be determined as a fixed business. Note that business and administrative projects that are not assigned a frame label related to a priority project will be determined as non-priority projects.

[0066] <Budget Compilation Department> The budget preparation unit 22 executes budget preparation processing for priority projects and non-priority projects. By executing the budget preparation processing, the budget preparation unit 22 derives individual budgets for each task and project. The budget preparation unit 22 accepts budget requests and budget assessment operations based on the derived individual budgets via the user terminal 3, and stores the budget information in the database DB in association with the task and project information.

[0067] 4 is a flowchart showing the budget compilation process, which explains the budget compilation process for allocating the total budget for a budget group to the quota budgets for business groups.

[0068] The budget compilation unit 22 accepts 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 unit 22 may also accept the designation of a budget group to which the overall budget is to be allocated.

[0069] The budget compilation unit 22 acquires the reference budget for each task and project (S102). The budget compilation unit 22 acquires the reference budget from the budget information associated with the task and project information that is the target of distribution of the overall budget. In this case, the project groups and tasks and projects that belong to the budget group are the targets of distribution of the overall budget.

[0070] The budget preparation unit 22 prepares a budget for the priority project (S103). The budget preparation unit 22 receives a budget amount set by the user via the user terminal 3, prepares an individual budget for the priority project, and stores it in the database DB. The budget preparation unit 22 may automatically apply the reference budget to the budget amount setting, and may be able to accept changes to the budget amount setting. After completing budget preparation for the priority project, the budget preparation unit 22 executes the subsequent process of preparing a budget for non-priority projects in S103.

[0071] The budget preparation unit 22 calculates the reduction rate of the budget for other projects due to the preparation of the budget for the priority project (S104). The reduction rate indicates the ratio for equally distributing the remaining budget, after subtracting the priority budget for the priority project from the total budget, to the non-priority projects. The reduction rate is applied at the same rate to each reference budget for the non-priority projects. Therefore, the reduction amount is allowed to differ for each non-priority project.

[0072] In this embodiment, the reduction rate is expressed as the ratio of the total budget (remaining budget) for non-priority projects for the current fiscal year to the total reference budget for non-priority projects. Note that, since priority projects and the like are usually newly established, it is expected that the total budget for non-priority projects for the current fiscal year will decrease compared to the total reference budget, but this is not always the case.

[0073] The derivation of a specific reduction rate M5 will be explained with reference to Fig. 5. In Fig. 5, tasks and projects A, B, and D indicated by diagonal lines represent priority projects, and other tasks and projects represent non-priority projects.

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

[0075] In S104, the budget preparation unit 22 may perform processing to acquire a predetermined reduction rate.

[0076] The budget preparation unit 22 prepares the remaining budget for the non-priority projects by applying the reduction rate M5 to the reference budgets of each of the non-priority projects (S105). Here, the budget preparation unit 22 prepares the budget by applying the same reduction rate to the reference budgets of each project belonging to the budget group. This derives individual budgets in which the budgets of the non-priority projects have been reduced at equal rates, making it possible to prepare a budget that does not cause dissatisfaction with the reasons for the reductions.

[0077] The individual budget for the current fiscal year's non-priority projects is ultimately calculated by the ratio of the current fiscal year's overall budget to the total amount of the reference budget. This allows the budget preparation unit 22 to prepare appropriate individual budgets for both priority and non-priority projects.

[0078] The budget preparation unit 22 aggregates the individual budgets for the priority projects and non-priority projects belonging to each project group and determines the budget framework for the project group (S106). Project groups are set, for example, as policies. In the example of FIG. 5, tasks and projects A to C belong to the project group for policy A, and the aggregate budget amount of the individual budgets for priority projects A and B and the individual budget for non-priority project C becomes the framework budget. This method makes it possible to prepare appropriate individual budgets for each task and project, and as a result, to prepare an appropriate framework budget even when viewed within the framework of a policy.

[0079] The budget preparation unit 22 accepts budget requests and budget assessment operations for individual tasks and projects based on the determined budget limits, and associates the budget information with task and project information and stores it in the database DB. The budget preparation unit 22 may provide the derived individual budget for reference when operating the budget request and budget assessment. The budget preparation unit 22 does not impose any restrictions on the individual budget being the final budget information, and can use budget requests for priority projects and non-priority projects, etc., as the final budget information based on the budget amount setting input via the user terminal 3.

[0080] The budget preparation unit 22 permits the allocation of the determined budget framework to each task and project within the business group. Here, the amount of the individual budget to be allocated may be changed from the amount compiled by the budget preparation unit 22. On the other hand, the budget preparation unit 22 prohibits the allocation of the determined budget framework to tasks and projects outside the business group. A business group corresponds to, for example, a policy, and it is preferable that the amount of budget allocated to each task and project within the same policy can be set arbitrarily. On the other hand, if the budget is allocated between different policies, equality will be lost and accountability for the reasons for budget increases or decreases between policies will arise, so it is preferable that such allocation be prohibited or limited.

[0081] In this embodiment, the budget allocation may be changeable after S106. Specifically, after S106, the budget preparation system 1 further accepts input of an expected revenue amount. In this embodiment, revenue refers specifically to revenue from general revenue sources, and is distinguished from revenue from designated revenue sources. Designated revenue sources are revenue sources for which the projects to which they will be allocated are designated, and there is less need to apply the budget preparation algorithm of the present invention.

[0082] The budget preparation unit 22 subtracts the non-budgetary expenses from the expected revenue amount to derive the allocable amount of the budgeted expenses. The budget preparation unit 22 derives the amount that needs to be raised by calculating the difference between the total amount of the budgeted expenses and the allocable amount of the budgeted expenses. The total amount of the budgeted expenses indicates the sum of the budgeted expenses for the priority projects and non-priority projects set in S103 and S105, respectively. The total amount of the budgeted expenses must be kept within the allocable amount. The amount that needs to be raised indicates how much more the total amount of the budgeted expenses needs to be reduced.

[0083] The budget preparation unit 22 accepts the setting of an individual budget reduction rate to cover the required amount of funding. The reduction rate set here is a ceiling rate, which is input by the user via the user terminal 3. The ceiling rate can be set by project attribute or expense attribute and is applied to all administrative projects having the set project attribute or expense attribute. In this embodiment, for expenses of priority projects, such as key expenses and mandatory expenses, the ceiling rate is preferably set to 100%, thereby preventing reduction. On the other hand, for expenses of non-priority projects, the ceiling rate is set to less than 100%, allowing the expense reduction rate to be set arbitrarily. For example, if the required amount of funding is insufficient, the ceiling rate can be set to be further reduced. The budget preparation unit 22 may also be configured to automatically set a ceiling rate that reduces the required amount of funding to zero.

[0084] Figure 6 shows an example of the Budget Status Screen W20, which visualizes the status of budget compilation for a budget group. The Budget Status Screen W20 displays the old budget, which is the reference budget, and the new budget for the current fiscal year in a comparable manner. The old and new budgets are displayed in a format suitable for comparison, such as a table or graph.

[0085] The budget status screen W20 displays the total amount of fixed projects, the total amount of priority projects, the total amount of non-priority projects, and the ceiling amount so that they can be compared. The ceiling amount is secured as the upper limit of the increase in budget for priority projects. The increase in budget secured by the ceiling amount is subtracted from the total amount of non-priority projects that are subject to budget cuts. If the increase in budget for priority projects exceeds the ceiling amount, the budget preparation unit 22 can output an alert regarding the excess to the user terminal 3.

[0086] In this way, by preparing a budget for priority projects on a business unit basis and then preparing the remaining budget for non-priority projects, it is possible to allocate an appropriate budget to truly priority projects while also allocating an appropriate budget to other projects. [Explanation of symbols]

[0087] 1. Budget Preparation System 2. Budget Preparation Device 21 Registration Department 22 Budget Compilation Department 3. User terminal

Claims

[Claim 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 a plurality of projects; a budget preparation unit that prepares a budget for the priority projects, refers to a reference budget corresponding to each project, and prepares a remaining budget for other projects.

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