Budget calculation device, budget calculation method, and budget calculation program

Abstract

This invention provides an execution budget calculation device, execution budget calculation method, and execution budget calculation program that enable the calculation of reasonable indirect costs and execution budgets when the allocation rate is changed during the work-in-progress phase. [Solution] An execution budget calculation device comprising a control unit, which is capable of accessing an account master, a multiplier master, execution budget information, and actual cost information, wherein the control unit comprises a multiplier registration means for registering the multiplier master for the multiplier, and an indirect cost calculation means for calculating indirect costs by multiplying the total direct costs by the multiplier master for the multiplier, wherein if the multiplier is changed during work in progress, the indirect cost calculation means calculates the indirect costs after the multiplier change by the multiplier change for the unspent direct costs, extracts the indirect costs for each month before the multiplier change from the actual cost information, sums them up, and registers them as indirect costs in the execution budget information.

Description

Technical Field

[0001] The present invention relates to an execution budget calculation device, an execution budget calculation method, and an execution budget calculation program.

Background Art

[0002] In a business that handles individual projects such as the construction industry, a planned cost called an execution budget is prepared. For the direct cost in the execution budget, each business department summarizes the budget, but for the indirect cost, it may be calculated by multiplying a certain allocation rate by the direct cost of the execution budget. The allocation rate may be reviewed during the progress of the project, that is, during the work in progress.

[0003] Patent Document 1 includes database access means, lead time reference information storage means, and a lead time reference information processing unit. The lead time reference information processing unit acquires the actual date and time when the lot members are input into the first process from the production information as the production start date and time, and acquires the actual date and time when the last process ends as the production end date and time. An actual lead time measurement means for calculating the per-piece average actual lead time based on the time from the production start date and time to the production end date and the lot size, and a planned total manufacturing indirect cost acquired as cost information divided by the planned total lead time acquired as production information. A planned manufacturing indirect cost allocation rate calculation means for calculating the value as the lead time reference planned manufacturing indirect cost allocation rate, and a net processing time ratio calculation means for calculating the ratio of the per-piece standard net processing time acquired as process information to the per-piece standard lead time acquired as production information as the per-piece average net processing time ratio. A lead time reference manufacturing indirect cost allocation system is described.

Prior Art Documents

Patent Documents

[0004]

Patent Document 1

Summary of the Invention

[0005] Patent Document 1 allocates manufacturing overhead based on the elapsed time in the process, and does not address cases where the allocation rate is changed.

[0006] The present invention has been made in view of the above-mentioned problems, and aims to provide an execution budget calculation device, an execution budget calculation method, and an execution budget calculation program that enable the calculation of reasonable indirect costs and execution budgets when the allocation rate is changed during work in progress. [Means for solving the problem]

[0007] To solve the above-mentioned problems and achieve the objective, the execution budget calculation device according to the present invention is an execution budget calculation device that includes a control unit and calculates indirect costs using an allocation rate, and is able to access cost accounts, an account master that stores linked accounts and whether the costs belong to direct or indirect costs, a multiplier master that stores the allocation rate of indirect costs, execution budget information that stores the budget amount for each cost account, and cost actual information that stores the actual cost for each cost account, and the control unit is able to access an allocation rate registration means that registers the allocation rate in the multiplier master when the allocation rate is determined or changed, and the actual The system includes an indirect cost calculation means that calculates indirect costs by multiplying the total direct costs registered in the line budget information by the allocation rate registered in the multiplier master, wherein if the allocation rate is changed during work in progress, the indirect cost calculation means calculates the indirect costs after the allocation rate change by multiplying the unspent direct costs by the changed allocation rate, and extracts the indirect costs for each month before the allocation rate change from the cost performance information, and registers the sum of the amount obtained by multiplying the unspent direct costs by the changed allocation rate and the cumulative amount of indirect costs before the allocation rate change extracted from the cost performance information as the indirect costs in the execution budget information.

[0008] Furthermore, the execution budget calculation device according to the present invention is characterized in that the indirect cost calculation means, after the actual direct costs for the month are registered in the cost performance information at the end of the month, calculates the indirect costs for the month by multiplying the total of the registered direct costs by the allocation rate registered in the multiplier master, and registers this in the cost performance information.

[0009] Furthermore, the execution budget calculation method according to the present invention is an execution budget calculation method to be executed by an execution budget calculation device that includes a control unit and calculates indirect costs using an allocation rate, and is able to access cost accounts, account master which stores linked accounts and whether the costs belong to direct costs or indirect costs, multiplier master which stores the allocation rate of indirect costs, execution budget information which stores the budget amount for each cost account, and cost actual information which stores the actual cost for each cost account, and is executed by the control unit, which performs an allocation rate registration step which registers the allocation rate in the multiplier master when the allocation rate is determined or changed, and the actual The system includes an indirect cost calculation step of calculating indirect costs by multiplying the total direct costs registered in the line budget information by the allocation rate registered in the multiplier master, wherein if the allocation rate is changed during work in progress, the indirect costs after the allocation rate change are calculated by multiplying the unspent direct costs by the changed allocation rate, and the indirect costs for each month before the allocation rate change are extracted from the cost performance information, and the sum of the amount obtained by multiplying the unspent direct costs by the changed allocation rate and the cumulative amount of indirect costs before the allocation rate change extracted from the cost performance information is registered as the indirect costs in the execution budget information.

[0010] Furthermore, the execution budget calculation program according to the present invention is an execution budget calculation program that is executed by an execution budget calculation device which includes a control unit and calculates indirect costs using an allocation rate, and is able to access cost accounts, account master which stores linked information on whether the cost is a direct cost or an indirect cost, multiplier master which stores the allocation rate of indirect costs, execution budget information which stores the budget amount for each cost account, and cost actual information which stores the actual cost for each cost account, and the control unit is able to access an allocation rate registration step which registers the allocation rate in the multiplier master when the allocation rate is determined or changed, and the actual The system is configured to perform an indirect cost calculation step, which involves multiplying the total direct costs registered in the line budget information by the allocation rate registered in the multiplier master to calculate the indirect costs, and the indirect cost calculation step is characterized in that, if the allocation rate is changed during work in progress, the indirect costs after the allocation rate change are calculated by multiplying the unspent direct costs by the changed allocation rate, and the indirect costs for each month before the allocation rate change are extracted from the cost performance information, and the sum of the amount obtained by multiplying the unspent direct costs by the changed allocation rate and the cumulative amount of indirect costs before the allocation rate change extracted from the cost performance information is registered as the indirect costs in the execution budget information. [Effects of the Invention]

[0011] This invention has the effect of being able to calculate reasonable indirect costs and execution budgets when the allocation rate is changed during the work-in-progress period. [Brief explanation of the drawing]

[0012] [Figure 1] Figure 1 is a block diagram showing the configuration of the execution budget calculation device according to the embodiment. [Figure 2] Figure 2 shows an example of subject master data, multiplier master data, and execution budget information. [Figure 3] Figure 3 shows an example of cost performance information. [Figure 4] Figure 4 shows an example of a multiplier master. [Figure 5] Figure 5 shows an example of budget information. [Figure 6]Figure 6 shows an example of cost performance information. [Figure 7] Figure 7 shows an example of budget information. [Modes for carrying out the invention]

[0013] Hereinafter, an execution budget calculation device, an execution budget calculation method, and an execution budget calculation program, which are embodiments to which the present invention is applied, will be described in detail with reference to the drawings. However, the present invention is not limited to these embodiments.

[0014] [1. Structure] Referring to Figure 1, an example of the configuration of the execution budget calculation device 100 according to the embodiment will be described. Figure 1 is a block diagram showing the configuration of the execution budget calculation device 100 according to the embodiment.

[0015] The execution budget calculation device 100 comprises a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each of the components of the execution budget calculation device 100 is connected to communicate via any communication path.

[0016] The communication interface unit 104 connects the budget calculation device 100 to the network 300 via communication devices such as routers and wired or wireless communication lines such as dedicated lines, enabling communication between them. The communication interface unit 104 has the function of communicating data with other devices via communication lines. Here, the network 300 has the function of connecting the budget calculation 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).

[0017] An input / output interface unit 108 is connected to an input device 400 and an output device 500. For the output device 500, in addition to a monitor (including a household TV), a speaker or a printer can be used. For the input device 400, in addition to a keyboard, a mouse, and a microphone, a monitor that collaborates with the mouse to realize a pointing device function can be used. Hereinafter, the output device 500 may be described as a monitor 500, and the input device 400 may be described as a keyboard 400 or a mouse 400. Also, displaying information on the monitor 500 and the user operating the input device 400, etc. may be described as "user operation via the UI".

[0018] The storage unit 106 stores various databases, tables, files, etc. The storage unit 106 records a computer program for giving commands to the CPU (Central Processing Unit) in cooperation with the OS (Operating System) to perform various processes. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory)·ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, and an optical disk can be used.

[0019] The storage unit 106 stores, for example, a subject master 106a, a multiplication rate master 106b, execution budget information 106c, cost performance information 106d, etc.

[0020] The subject master 106a stores by associating a cost subject with whether the cost corresponds to direct cost or indirect cost. In the subject master 106a, as shown in an example in FIG. 2, cost subjects such as labor cost, outsourcing cost, and indirect cost are registered as to whether they are direct cost or indirect cost.

[0021] The multiplication rate master 106b stores the allocation rate of indirect cost. In the multiplication rate master 106b, as shown in an example in FIG. 3, the allocation rate and the revision date of the allocation rate are stored.

[0022] The execution budget information 106c stores the budgeted amount for each cost item. As shown in an example in Figure 4, the execution budget information 106c stores the contract number, item, and budgeted amount.

[0023] Cost performance information 106d stores the actual cost for each cost item. As shown in Figure 5 as an example, cost performance information 106d stores the year and month, contract number, item, and actual budget amount.

[0024] Functionally, the control unit 102 includes an allocation rate registration unit 102a, an indirect cost calculation unit 102b, and the like.

[0025] The allocation rate registration unit 102a registers the allocation rate in the multiplier master 106b when the allocation rate is determined or changed.

[0026] The indirect cost calculation unit 102b calculates indirect costs by multiplying the total direct costs registered in the execution budget information 106c by the allocation rate registered in the multiplier master 106b. Furthermore, if the allocation rate is changed during work-in-progress, the indirect cost calculation unit 102b calculates the indirect costs after the allocation rate change by multiplying the unspent direct costs by the changed allocation rate. It also extracts the indirect costs for each month before the allocation rate change from the cost performance information 106d, and registers the sum of the amount obtained by multiplying the unspent direct costs by the changed allocation rate and the cumulative amount of indirect costs before the allocation rate change extracted from the cost performance information 106d as the indirect costs in the execution budget information 106c.

[0027] [2. Processing] A specific example of the processing of the execution budget calculation device 100 in this embodiment will be described with reference to Figures 2 to 7.

[0028] In businesses that handle individual projects, such as construction work, an execution budget is prepared prior to the start of construction. In the execution budget calculation device 100 of this embodiment, an account master 106a, a multiplier master 106b, and execution budget information 106c, as shown in Figure 2 as an example, are stored in advance when calculating the execution budget.

[0029] The account master 106a stores cost accounts linked to whether the cost is a direct cost or an indirect cost. The execution budget information 106c stores the budget amount for each cost account. The labor costs (600,000 yen) and outsourcing costs (100,000 yen) stored in the execution budget information 106c are budgets compiled by the business unit, while the indirect costs (7,000 yen) are automatically calculated by the indirect cost calculation unit 102b by multiplying the total direct costs (party work expenses, outsourcing costs) registered in the execution budget information 106c (700,000 yen) by the allocation rate (1.0%) registered in the multiplier master 106b.

[0030] Furthermore, the execution budget calculation device 100 registers cost performance information 106d, an example of which is shown in Figure 3, as the construction progresses. Cost performance information 106d is updated at the end of each month, and the cost performance information in Figure 3 is as of the end of May 202X. For each month and each account, the operator registers the actual direct costs. Indirect costs are calculated by the indirect cost calculation unit 102b by multiplying the sum of the registered direct costs by the allocation rate registered in the multiplier master. In the cost performance information 106d in Figure 3, the total direct costs (labor costs, outsourcing costs) for April 202X were "120,000 yen (100,000 + 20,000)", and "1,200 yen" was registered as indirect costs by multiplying this by the allocation rate of "1.0%". For May 202X, "3,600 yen" was registered as indirect costs by multiplying the total direct costs (labor costs, outsourcing costs) of "360,000 yen (300,000 + 60,000)" by the allocation rate of "1.0%".

[0031] Subsequently, when the allocation rate is changed in June 202X while the construction is underway, the allocation rate registration unit 102a registers the changed allocation rate in the multiplier master 106b. In the multiplier master 106b shown in Figure 4, the allocation rate was changed to 1.1% in June 202X.

[0032] When the allocation rate is changed, indirect costs are calculated by multiplying the total direct costs registered in the execution budget information 106c by the allocation rate registered in the multiplier master 106b. However, simply using the changed allocation rate does not take into account the indirect costs before the revision, which may result in an inaccurate figure and an inaccurate forecast of revenue and expenditure. In this embodiment, the execution budget calculation device 100 extracts the indirect costs for each month before the allocation rate change from the cost performance information and uses them to calculate the indirect costs to be registered in the execution budget information 106c. Furthermore, after the allocation rate change, it is possible to calculate reasonable indirect costs by multiplying the unspent direct costs by the changed allocation rate.

[0033] If the allocation rate is changed, the indirect costs in the execution budget information 106c are recalculated. First, the accounts corresponding to "indirect" are obtained from the account master 106a. In the account master 106a in Figure 2, the only account corresponding to "indirect" is "indirect costs," so the "indirect costs" before the allocation rate change are extracted from the cost performance information 106d. The extraction conditions are contract number and accounting year and month. Here, since the allocation rate was changed in June 202X, the "indirect costs" before the allocation rate change, i.e., up to May 202X, are extracted from the cost performance information 106d. In the cost performance information 106d shown in Figure 3, the indirect costs for May 202X are "3,600 yen," and the indirect costs for April 202X are "1,200 yen," for a total of "4,800 yen."

[0034] Next, the indirect costs after the allocation rate change are calculated by multiplying the unspent direct costs by the changed allocation rate. First, the accounts corresponding to "direct" costs are obtained from account master 106a. In account master 106a in Figure 2, the accounts corresponding to "direct" costs are "labor costs" and "outsourcing costs". The budget amounts for "labor costs" and "outsourcing costs" corresponding to "direct" costs are obtained from execution budget information 106c. The budget amount for "labor costs" is "600,000 yen", and the budget amount for "outsourcing costs" is "100,000 yen", for a total of "700,000 yen". Next, the "direct costs" before the allocation rate change are extracted from cost performance information 106d. The extraction conditions are contract number and accounting year and month. Here, since the allocation rate was changed in June 202X, the "direct costs" before the allocation rate change, i.e., up to May 202X, are extracted from cost performance information 106d. In the cost performance information 106d shown in Figure 3, labor costs for May 202X were "100,000 yen" and outsourcing costs were "20,000 yen". Labor costs for April 202X were "300,000 yen" and outsourcing costs were "60,000 yen", for a total of "480,000 yen". Subtracting the direct costs used, "480,000 yen", extracted from cost performance information 106d from the budget amount of direct costs, "700,000 yen", extracted from execution budget information 106c, gives us the unused direct costs of "220,000 yen". Multiplying the unused direct costs of "220,000 yen" by the revised allocation rate of 1.1% gives us the indirect costs after the allocation rate change, "2,420 yen".

[0035] The indirect cost calculation unit 102b calculates the indirect cost of the execution budget, "7,220 yen," by adding the amount "2,420 yen" obtained by multiplying the unspent direct costs by the revised allocation rate, and the cumulative indirect cost before the allocation rate change, "4,800 yen," extracted from the cost performance information 106d. This sum is then registered as the indirect cost in the execution budget information 106c. Upon registration, the execution budget information 106c becomes as shown in Figure 5.

[0036] Furthermore, after the actual direct costs for the month are registered in the cost performance information 106d at the end of the month, the indirect cost calculation unit 102b calculates the indirect costs for the month by multiplying the total of the registered direct costs by the allocation rate registered in the multiplier master 106b, and registers this in the cost performance information 106d. Figure 6 shows the cost performance information 106d up to June 202X. After the direct costs for June 202X, namely labor costs of "200,000 yen" and outsourcing costs of "20,000 yen," are registered at the end of the month, the indirect cost calculation unit 102b calculates the indirect costs for the month (2,420 yen) by multiplying the total of the registered direct costs (200,000 + 20,000 = 220,000 yen) by the latest allocation rate (1.1%) registered in the multiplier master 106b, and registers this in the cost performance information 106d.

[0037] As shown in Figure 6, the total indirect costs from April to June 202X are "7,220 yen". The indirect costs calculated by the execution budget calculation device 100 in this embodiment are "7,220 yen", as shown in Figure 5, and there is no discrepancy between the budget and the actual costs.

[0038] In contrast, as shown in Figure 7, when the changed allocation rate (1.1%) is used and the total direct costs registered in the execution budget information 106c (700,000 yen) are multiplied by the allocation rate, the indirect costs become "7,700 yen," as shown in Figure 7. This shows a discrepancy between the budget (7,700 yen) and the actual costs (7,220 yen), indicating that reasonable indirect costs cannot be obtained in the execution budget.

[0039] In the execution budget calculation device 100 according to this embodiment, if the allocation rate is changed during work in progress, the indirect costs after the allocation rate change are calculated by multiplying the unspent direct costs by the changed allocation rate, and the indirect costs for each month before the allocation rate change are extracted from the cost performance information, and the sum of these amounts is used as the indirect costs for the execution budget, thereby obtaining reasonable indirect costs for the execution budget.

[0040] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving operational efficiency and promoting appropriate management decisions by companies, thereby contributing to SDG Goals 8 and 9.

[0041] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0042] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.

[0043] [4. Other Embodiments] In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

[0044] 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 by known methods.

[0045] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configuration shown in this specification and in the drawings may be changed at will unless otherwise specified.

[0046] Furthermore, with respect to the execution budget calculation device 100, each component shown in the diagram is a functional concept and does not necessarily need to be physically configured as shown in the diagram.

[0047] For example, the processing functions of the execution budget calculation device 100, particularly those performed in the control unit, may be implemented in whole or in part by a CPU and a program interpreted and executed by the CPU, or they may be implemented as wired logic hardware. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for the information processing system to execute the processing described in this embodiment, and is mechanically read by the execution budget calculation device 100 as needed. That is, a storage unit such as ROM or HDD (Hard Disk Drive) contains a computer program that works in cooperation with the OS to give instructions to the CPU and perform various processing tasks. This computer program is executed by being loaded into RAM and works in cooperation with the CPU to constitute the control unit.

[0048] Furthermore, this computer program may be stored on an application program server connected to the execution budget calculation device 100 via any network, and it is possible to download all or part of it as needed.

[0049] Furthermore, the program for executing the processing described in this embodiment may be stored on a non-temporary computer-readable recording medium, or it may be configured as a program product. Here, "recording medium" includes any "portable physical medium" such as memory cards, USB (Universal Serial Bus) memory, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (Registered Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical disks), DVDs (Digital Versatile Disks), and Blu-ray (Registered Trademark) Discs.

[0050] Furthermore, "program" refers to a data processing method described in any language or writing method, regardless of its format, such as source code or binary code. Note that "program" is not necessarily limited to a single, monolithic structure; it also includes distributed structures consisting of multiple modules or libraries, and those that work in cooperation with other programs, such as an operating system, to achieve their functions. Regarding the specific configuration and reading procedures for reading the recording medium in each system shown in the embodiments, as well as the installation procedures after reading, well-known configurations and procedures can be used.

[0051] The various databases stored in the memory unit include memory systems such as RAM and ROM, fixed disk systems such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and website provision.

[0052] Furthermore, the execution budget calculation device 100 may be configured as an information processing system such as a known personal computer or workstation, or as an information processing system to which any peripheral system is connected. Alternatively, the execution budget calculation device 100 may be implemented by implementing software (including programs or data, etc.) that realizes the processing described in this embodiment into the system.

[0053] Furthermore, the specific forms of system distribution and integration are not limited to those shown in the diagram, and all or part of it can be configured by functionally or physically distributing and integrating it in any unit according to various additions or functional loads. In other words, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively. [Industrial applicability]

[0054] This invention is useful, for example, in industries that manage budgets for individual projects, such as the construction industry and the IT media industry. [Explanation of Symbols]

[0055] 100 Execution Budget Calculation Device 102 Control Unit 102a Allocation Rate Registration Section 102b Indirect Cost Calculation Department 104 Communication Interface Section 106 Storage section 106a Subject Master 106b Multiplier Master 106c Execution Budget Information 106d Cost Performance Information 108 Input / Output Interface Section 200 servers 300 Networks 400 Input Devices 500 Output Device

Claims

1. An execution budget calculation device comprising a control unit and calculating indirect costs using an allocation rate, A cost account master that stores cost accounts and links them to whether the cost is a direct cost or an indirect cost, A master rate for storing the allocation rates for indirect costs, Execution budget information that stores the budgeted amount for each cost item, Cost performance information that stores actual costs for each cost item, Accessible, The control unit, A distribution rate registration means for registering the distribution rate in the multiplier master when the distribution rate is determined or changed, An indirect cost calculation means calculates indirect costs by multiplying the total direct costs registered in the execution budget information by the allocation rate registered in the multiplier master, Equipped with, The aforementioned indirect cost calculation means, when the allocation rate is changed during work-in-progress, calculates the indirect costs after the allocation rate change by multiplying the unspent direct costs by the changed allocation rate, and also extracts the indirect costs for each month before the allocation rate change from the cost performance information, and registers the sum of the amount obtained by multiplying the unspent direct costs by the changed allocation rate and the cumulative amount of indirect costs before the allocation rate change extracted from the cost performance information as the indirect costs in the execution budget information. A device for calculating the execution budget, characterized by the following features.

2. The aforementioned indirect cost calculation means, after the actual direct costs for the month are registered in the cost performance information at the end of the month, calculates the indirect costs for the month by multiplying the total of the registered direct costs by the allocation rate registered in the multiplier master, and registers this indirect cost in the cost performance information. The execution budget calculation device according to claim 1, characterized by comprising the above.

3. A method for calculating an execution budget, which is performed by an execution budget calculation device equipped with a control unit and which calculates indirect costs using an allocation rate, A cost account master that stores cost accounts and links them to whether the cost is a direct cost or an indirect cost, A master rate for storing the allocation rates for indirect costs, Execution budget information that stores the budgeted amount for each cost item, Cost performance information that stores actual costs for each cost item, Accessible, To be executed by the control unit, A distribution rate registration step is performed to register the distribution rate in the multiplier master when the distribution rate is determined or changed. An indirect cost calculation step involves multiplying the total direct costs registered in the execution budget information by the allocation rate registered in the multiplier master to calculate indirect costs, Includes, The aforementioned indirect cost calculation step, if the allocation rate is changed during work-in-progress, calculates the indirect cost after the allocation rate change by multiplying the unspent direct cost by the changed allocation rate, and also extracts the indirect cost for each month before the allocation rate change from the cost performance information, and registers the sum of the amount obtained by multiplying the unspent direct cost by the changed allocation rate and the cumulative amount of indirect cost before the allocation rate change extracted from the cost performance information as the indirect cost in the execution budget information. A method for calculating the execution budget characterized by the following features.

4. An execution budget calculation program to be executed by an execution budget calculation device equipped with a control unit that calculates indirect costs using an allocation rate, A cost account master that stores cost accounts and links them to whether the cost is a direct cost or an indirect cost, A master rate for storing the allocation rates for indirect costs, Execution budget information that stores the budgeted amount for each cost item, Cost performance information that stores actual costs for each cost item, Accessible, The control unit, A distribution rate registration step is performed to register the distribution rate in the multiplier master when the distribution rate is determined or changed. An indirect cost calculation step involves multiplying the total direct costs registered in the execution budget information by the allocation rate registered in the multiplier master to calculate indirect costs, Make it run, The aforementioned indirect cost calculation step, if the allocation rate is changed during work-in-progress, calculates the indirect cost after the allocation rate change by multiplying the unspent direct cost by the changed allocation rate, and also extracts the indirect cost for each month before the allocation rate change from the cost performance information, and registers the sum of the amount obtained by multiplying the unspent direct cost by the changed allocation rate and the cumulative amount of indirect cost before the allocation rate change extracted from the cost performance information as the indirect cost in the execution budget information. A program for calculating the execution budget, characterized by the following features.

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