PROBLEM TO BE SOLVED: To provide a consolidated budget formulation device or the like which can efficiently form a consolidated budget.;SOLUTION: A consolidated budget formulation device comprises: (1) a collection step per consolidation object which collects budget data including at least company identification information of companies specified as consolidated objects (for example, company A and company B) and budget amount related to the budget formed at the company identified by the company identification information, and internal transaction budget data including at least a pair of pieces of the company identification information that is different from each other as consolidated objects (for example, a pair of company A and company B) and internal transaction budget amount related to internal transaction budget between the companies constituting the pair; and (2) a calculation step which calculates the amount related to the consolidated budget by deducting the total of the internal transaction budget amount included in the collected internal transaction budget data from the total of the budget amount included in the collected budget data.;SELECTED DRAWING: Figure 2;COPYRIGHT: (C)2017,JPO&INPIT
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