Data import is performed using the differential method. Each import creates a document of changes from the previous import. This creates a history of changes. This makes it possible to obtain statements at the time of each data import and to obtain information about changes between given imports. In budgeting, there are separate modules for decisions on the provision of funds (chief accountant) and control of the balances of funds in planning/control of the schedule of tranches. These modules operate in real time, the decision made does not require the execution of data import.