A plurality of investment fund cash flow object such as [to] SPC (special purpose) managing cash flow control device. A plurality of corporate debt investments or the like through a stock [solution] SPC, such as real estate investment fund scheme on the assumption that, when the consolidated cash flow calculation of the SPC of the investments, fund recovery does not occur in the period, for which the maximum value is set to a default value input to SPC reserve necessary amount by methods such as in a cell, the amount of reserve fund investment funds collection amount zero setting of the object. Therefore, the fund of funds accounts are accounts not corresponding to a half period of a SPC target, collection of funds by cash flow is adjusted so that the funds does not allow. Figure 7 [drawing]