PROBLEM TO BE SOLVED : To provide a cash flow management device that manages a cash flow of a fund for investing in a plurality of investment targets such as an SPC (special purpose company).SOLUTION : In calculation of a cash flow during settlement of investment targets such as an SPC based on the scheme of a fund for investing in company stocks, bonds, real estates, etc., via a plurality of investment targets such as an SPC, during a period where no budget collection occurs, the amount of budget to be reserved for the investment targets is set so that the collection amount of the fund can be zero by, for example, a method for setting a maximum value enabling the amount of money required to be reserved for e.g. the SPC to be inputted to a cell to a default value. Thus, during a settlement period for the investment targets such as the SPC not corresponding to a fund settlement period, a cash flow can be adjusted so as to prevent budget collection by the fund from occurring.SELECTED DRAWING : Figure 7COPYRIGHT : (C)2017, JPO&INPIT