[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.

――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 in the above). ..

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.

【1st】[Teached by a popular YouTuber accountant]
The epoch-making reason is “10 times sales is 10 times risk!”

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