[Teached by a million-seller accountant]Accounting that values people, accounting that does not value people | The law of minimizing sales and maximizing profits | Diamond Online
“High raw material prices,” “Supply network disruption,” “Prolonged invasion,” … Management’s worries are endless.
Shinya Yamada, a popular YouTuber certified accountant and million-seller writer, said, “Sales at the end of Korona-ka! Sales! It is dangerous for business owners to rush employees …”Sales addiction / danger alarm“Issued.
Mr. Yamada said, “Books of this level rarely appear, one book every 20 years. There is no reason not to read it.There is a book that asserts. “”The law of minimizing sales and maximizing profits ── 29% profit margin The secret of management(Written by Katsutoshi Kinoshita).
The author, Mr. Kinoshita, started his own business by himself → is fraudulent and has no sentence → listed for the first time in history for 4 consecutive years → is currently active on the front line of D2C as the president and active marketer listed on the Tokyo Stock Exchange Prime. Mr. Kinoshita’s words have attracted a lot of sympathy on SNS. What is the appeal of President Kinoshita’s maiden work, which won the “2021 Startup Venture Industry People’s Choice Business Book Award”? I asked Mr. Yamada.
![[Teached by a million-seller accountant]<br /></noscript> Accounting that values people, accounting that does not value people”/></a><span>Photo: Adobe Stock</span>
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<h2>Prime factorization type book</h2>
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――last time“The Law of Minimizing Sales and Maximizing Profit” was published as a “book that resonates with business owners”.
However, I feel that this book deals with quite difficult contents...
Shinya Yamada (hereinafter referred to as Yamada):I agree. Certainly, the content may be difficult.
However,A book of the type of prime factorizationWhat is it?
――interesting. what is it? What is a prime factorization type?
Yamada:Prime factorization is the representation of a positive integer in the form of a product of prime numbers.
this bookIn the case of, to put it simply, there is a certain number.That number means something like thisA type of book that carefully disassembles each one and finally introduces that this is a prime number.What is it?
So if you read it obediently from the front, it will be veryEasy to readThat’s right.
――I see. Certainly, the “5-step profit management” in this book seems to be difficult at first glance, but if you read it step by step, it has a structure that makes you wonder.
Yamada:That’s right.
honest,this bookIntroduced in “5-step profit managementIn other words, I saw for the first time the idea of dividing profits into five.
1.Gross profit(Gross profit)
2..Net gross profit(Author’s coined word)
3.Sales profit(Author’s coined word)
Four.ABCProfit
Five.Operating profit for each product
――Is this the first time for Mr. Yamada, a veteran accountant?
The fourth (second from the bottom) “ABC profit” is characteristic, but ABC is an abbreviation for “Activity-Based Costing” and is written as “labor cost for each product”...
Yamada:yes. In terms of “five-step profit management,” in general, labor costs associated with products are often included in “1. Gross profit (gross profit)” at the top.
Since accounting accounts have been considered mainly in the manufacturing industry, labor costs are often included in costs that fluctuate with products, that is, costs (1. Gross profit
However, the presence of the Japanese manufacturing industry has gradually declined since the burst of the bubble economy.
On the other hand, the service industry is increasing, so it may be time to review the accounts.
President Kinoshita’s “Kitanotatsujin Corporation” (listed on the Tokyo Stock Exchange Prime) is also a D2C-based Internet-only service industry, isn’t it?
Therefore, after deducting order-linked costs and advertising costs, we bring in “ABC profit” that deducts personnel costs.
Originally, the points to be emphasized are different for each industry and company, so it is natural that the accounts are also different.
――I see. What happens if you understand the “true intention” of “five-step profit management” from the perspective of an accountant?
Yamada:I don’t know if I don’t check with President Kinoshita to see if it really matches, but I see,In order of cost reduction capacityI feel that they are lined up in.
Lower costs, lower order-linked costs, lower advertising costs, and finally labor costs.
I don’t want to cut labor costs as much as possibleI think you are thinking.
――It’s a unique view of an accountant.
In other words, do you value people?
Yamada:that’s right.
If you want to cut labor costs first, I think you’ll bring it to the top.
I think that bringing the labor cost down is a decision to look carefully at the labor cost to some extent.
However, I feel that there was considerable difficulty in reaching this point.
This is because it is really difficult to calculate the cost of labor costs and allocate labor costs.
this bookFor every profitThe worries and feelings of sickness that have been around for several years will be blown away...
Please read it.
PS) I hope you can read the article I uploaded the other day as well.
[Message from the author]
“Kitanotatsujin Corporation”, which I run, has sales of about 10 billion yen and operating income of about 2.9 billion yen (fiscal year ending February 2020).
Companies with operating profit of 2.9 billion yen are not uncommon, but within the industry, “The operating profit margin of 29% is quite highIs said.
In fact, among the listed companies specializing in e-commerce in Japan, although it fell slightly in the fiscal year ended February 2021,Operating profit margin is still topis.
“Profit per employeeIs higher than Toyota Motor, NTT, Mitsubishi UFJ Financial Group, KDDI, and Sumitomo Mitsui Financial Group.
![[Teached by a million-seller accountant]<br /></noscript> Accounting that values people, accounting that does not value people”/></a></div>
<p>In addition, the high rate of return is<br />“Isn’t it because the cost rate of the product is low?”<br />“Isn’t it because the salaries of employees are low?”<br />May be said.</p>
<p>but,<strong>The cost rate is 2 to 3 times the industry standard</strong>I’m wearing<strong>The starting salary for new graduates is the second highest in Japan (2021 results)</strong>(Nikkei “Starting salary ranking 2021”).</p>
<p>Since I was founded<strong>Focus on profits</strong>I have been running the business.</p>
<p>In 2000, at my home condominium in Osaka, where I lived at that time, I started online shopping for Hokkaido specialties, “Hokkaido.<br />In 2002, he moved to Hokkaido and established “Hokkaido C.O.JP Co., Ltd.” (changed the trade name to “Kitanotatsujin Corporation” in 2009).</p>
<p>Currently, its main business is online sales of its own brand of health foods and cosmetics, “Kita no Koubou Kobo,” which was launched later, and is based in Tokyo, Sapporo, Taiwan, and South Korea.</p>
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Now, let’s take a look at the secret that the business started from 10,000 yen on hand, with sales of 10 billion yen and profit of 2.9 billion yen, and know-how that has become a highly profitable structure.Published for the first timedo.
My idea is simple. Stop or change operations that do not lead to profits.
for that purpose,Understand if all company activities are profitableThere is a need to.
that is”5-step profit managementIt is a unique method.
“As a result of doing five-step profit management for each business division, we found out which business division is doing well.“
“Until then, I was thinking about costs all at once, so it was an eye-opener.“
Excitedly tells me.
Costs include costs that contribute to profits and costs that do not. We will expose hidden costs, reduce unnecessary costs, and increase profit margins.
In Chapter 4,Product strategy to win overwhelmingly in a small marketIntroducing.
Year after year, business models aiming for long-selling products with high quality products are becoming mainstream, but our companyApproximately 70% of sales by subscription.. This is the source of profit.
In Chapter 5,Sales strategy to achieve a profit margin of 29%Touch.
If you pay for sales promotion, sales will go up. However, if you spend too much, your profit will decrease.
Therefore, I will tell you “How to manage CPO (Cost Per Order: cost to receive one order)”.
moreover,How to halve sales, increase profits by 1.5 times, and increase profit margin by 3 timesTo explain.
I hope that those who read this book will increase their profits by as much as 1 yen and pay as much tax as 1 yen, which will lead to the development of this country.
for that reason,We hereby promise to openly disclose the secrets that make us profitable.do.
2021 Winner of the Business Book Award selected by people in the startup / venture industry!
Continue to sellFiveOver 10,000 copies! Translation offers from China, Taiwan and Vietnam one after another!
[Main table of contents]
◎ Chapter 1: Survive even with zero sales “No income lifeThe idea
◎ Chapter 2: Sales OS turns into profit OS! The law of minimizing sales and maximizing profits
◎ Chapter 3: Understanding the weaknesses of the company in one shot5-step profit management“
◎ Chapter 4: Overwhelming victory in a small marketProduct strategy
◎ Chapter 5: Achieve a profit margin of 29%Sales strategy
◎ Chapter 6: Grab the hearts of fans and keep themEnka strategy“
◎ Chapter 7: Continue to make profits even for inexperienced peopleHuman resources strategy
◎ Chapter 8: Sales100 billion yen, profit 30 billion yenStrategy to realize
[Notice from the book editorial department of Diamond]
[“The law of minimizing sales and maximizing profits ── 29% profit margin The secret of management]All table of contents]
Introduction
[Chapter 1]The idea of ”non-income life” that can survive even with zero sales
■ 1 Reborn as a solid company that does not move anything
Three ways to run a recession-free business
What is “non-income life” that can maintain the status quo even with zero sales?
Four ways of thinking to extend “non-income life”
Matsushita’s relationship between “dam management” and “non-income life”
Accurately calculate non-income life
Tricks to achieve the non-income life goal
■ 2 Departure from zero funds on hand
How to build a company learned in the middle 3 public class
Three Reasons to Start a Business Online
Why did you handle Hokkaido specialties?
Start with a capital of 10,000 yen and one PC
All property lost due to capture fraud!
“No income life 0 months” and restart from no sentence
[Chapter 2]Sales OS turns into profit OS!The law of minimizing sales and maximizing profits
■ 1 Thinking method to manage sales and profits as a set
Reasons why profits do not increase even if sales increase
For the same profit, less sales are better
The reason why management is overwhelmingly stable when sales are low
10 times sales means “10 times risk”
■ 2 Created a profitable company and listed for the first time in history for 4 consecutive years
The number of e-mail newsletters issued is tripled, but sales are 1.3 times higher.
From “high birth rate and high death rate” to “low birth rate and low death rate” management
“D to C” x “subscription” model inspired by Eikichi Yazawa
Profit is the purpose, sales are the process
Listed on the First Section of the Tokyo Stock Exchange, sales and the number of employees are not related
■ 3 The story of “profit” that the president is giving to new employees
Is it immoral to make money?
The company that makes money is useful to many people
What is profit in the first place?
What should a profitable company do?
Profit confrontation per employee!
Which is higher, “Kitanotatsujin” vs. “Toyota”, “NTT”, “Mitsubishi UFJ”, “KDDI”, or “Sumitomo Mitsui”?
Make sales OS “profit OS”
[Chapter 3]”5-step profit management” that shows the weaknesses of the company in one shot
■ 1 Products with high sales but low profits,
How to identify products with low sales but high profits
“Five-step profit management” that visualizes “hidden costs” and becomes a profit structure
Check profits by product
[Profit 1]Gross profit (gross profit)
[Profit 2]Net gross profit (coined word)
[Profit 3]Sales profit (coined word)
[Profit 4]ABC profit
[Profit 5]Operating profit for each product
■ 2 How to introduce 5-step profit management
How to classify profits
Determine expense items for 5-step profit management
Management takes the initiative to introduce and share monthly
[Chapter 4]Product strategy to win overwhelmingly in a small market
■ 1 Product development that emphasizes quality and aims for long-selling products
Reasons for changing the business model from “special products” to “health foods”
Great response to “the joy of being freed from many years of pain”
Write in the basic policy, “Whenever you develop a new business or new product, your GDP will increase.”
Strategy to win overwhelmingly in a small market
Reasons to concentrate on “quality”
750 items to evaluate “quality from the consumer’s point of view”
Investigate the cause of damage through a thorough drop test
If it is NG by our standard, it will be discontinued
Final check using 1 month for all officers / employees
■ 2 Secret measures to encourage subscription (subscription)
The blind spot that does not feel the effect is in “how to use”
Creating a manual that takes advantage of zero knowledge
Even if it’s delicious, if you make a mistake in eating it, it’s over
Ultimately, whether employees will fall in love with the product
The idea of making 10 products of 1 billion yen and selling 10 billion yen
[Chapter 5]Sales strategy to achieve a profit margin of 29%
■ 1 Idea method for managing “upper limit CPO” and “time series LTV”
The upper limit CPO is “You can spend this far” Promotional expenses
What is “Time Series LTV”? The profit that customers bring to the company throughout their lives
Why issue “time-series LTV” for each product x advertising medium
Strictly adhere to the upper limit CPO
■ 2 How to determine the correlation between CPO and the number of new customers acquired
Do you have more customers the more you open?
Customer acquisition strategy as seen in “Innovator Theory”
Optimal “upper limit CPO” calculation method and a trap that 90% of the presidents are addicted to
Check “Opportunity Loss” and “Unprofitable” with Advertising Investment Balance Index
■ 3 The law of minimizing sales and maximizing profits
Even if sales are halved, profit is 1.5 times and profit margin is 3 times.
Set a maximum CPO and no more ads
Stop all ads during unprofitable times
Management method of “parent advertisement” and “child advertisement”
1.5 times sales by adding only 8 characters
[Chapter 6]”Enka Strategy” that grabs the hearts of fans
■ 1 Conspicuous promotion has no merit
“Selling” and “continuing to sell” are different
The reason for the flood of TV coverage
Products to be selected after comparative examination
Why is it subscribed even if the boom is gone?
Why you can’t say that a store with lines was successful
Promotions should be unobtrusive
Even if you don’t have a name, you can sell if you have the ability
■ 2 A “marketing funnel” way of thinking that delivers advertisements only to those who need it
What is the “marketing funnel” that controls D to C?
Profit of 1 billion yen with recognition cost of 100 million yen
“What” of “who, what, how,” is the key to creativity
■ 3 Stay with the person who bought it once for the rest of your life
What is the “enka strategy” that continues to be loved by customers?
GLAY’s strategy to write birthday comments to fans for 30 minutes every day
Reasons for creating a “product counseling section” in-house
AKB48 is also a big hit with “Enka Strategy”
[Chapter 7]Human resources strategy that continues to make profits even for inexperienced people
■ 1 Business improvement that produces immediate results even for inexperienced people
Differences between other TSE first section companies and “Kitanotatsujin”
Grasp the “ABC profit margin” and make new graduates ready for action
The importance of operations that I felt keenly with punk
Advantages and disadvantages of cell method and belt conveyor method
How to create an organization is different between general employees and part-time employees / general employees
Customer department improvement before and after
How to get ready for work in a week after joining the company even if you are inexperienced
A growth spiral that grows the company so that excellent people come
The first step to improvement is to take a bird’s eye view of the business.
Do not try to change subordinates.Let’s change the work
■ 2 How to identify excellent human resources
Unexpected reaction to the job advertisement “non-speaking hospitality business”
How to hire “IQ130” human resources
Conversation at a warehouse part-time job that I realized that there are various values for work
People who hear “free lunch” rather than “salary is 12,000 yen higher”
■ 3 Share the company philosophy with employees
What is effective in “GOOD & NEW”
The habit of “Credo” for 30 minutes every morning to raise people
People understand that they hear the same content six times at the same time
■ 4 “Cost reduction campaign” that raises cost awareness throughout the organization
A secret plan to reduce monthly costs by 1.5 million yen and annual costs by 18 million yen
Test the hypothesis that “flowers in the drawing room are in the red of 20,000 yen”
How to reduce costs by 100 million yen
The true aim of the “cost reduction campaign”
[Chapter 8]Strategy to achieve sales of 100 billion yen and profit of 30 billion yen
■ 1 Digital marketing strategy that thoroughly eliminates waste
“Quantification” and “targeting”
Four benefits of in-house production of web customers
Digital product marketing utilizing AI
What AI can do, what humans can do
How to pinpoint your target
Psychographic data shows the “reason for purchase”
Let’s aim for “Happy Triangle” by Yoshimi Mikata
■ 2 Become a next-generation global manufacturer representing Japan
Became a global brand as a representative of D to C
Selling products from Japan on Amazon in the United States
Real and online marketing research methods
Profit strategy according to the growth stage of the company
Life-changing “NTT Telephone Card” Incident
Linking items of 5-step profit management with measures
in conclusion
Purchase from here! →[Amazon.co.jp][Kinokuniya BookWeb][Rakuten Books]
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