To always maintain good image quality no matter whether the target bit rate for encoding is high or low.An encoder 210 includes: a converting section 103 for converting picture data representing a moving picture into a coefficient including a plurality of frequency components on a predetermined unit basis; a determining section 212 for determining a matrix to define a frequency bit allocation characteristic based on the resolution of the moving picture and a target bit rate for encoding that has been specified in advance; a quantization section 204 for quantizing each coefficient based on the matrix determined, thereby generating a quantized value; and an encoding section 105 for encoding the quantized value to generate encoded data of the moving picture.