Management assistance device and management assistance method

An event reception unit 130 receives event information including the quantities of input elements constituting an event that occurs in a predetermined organization and the quantities of output elements constituting the event. In accordance with the event information, a transaction recording unit 132 records transaction information based on double-entry accounting showing the quantities of the input elements in measurement units thereof, with the input elements as credits, and showing the quantities of the output elements in measurement units thereof, with the output elements as debits, the transaction information being expressed by applying exchange algebra thereto. In accordance with the transaction information recorded by the transaction recording unit 132, an assistance information generation unit 134 generates a plurality of kinds of assistance information for assisting the management of the organization, where said management is effected using a plurality of kinds of methods.