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The motivation for working on cost reduction is that many managers run a "salary cut" as soon as their business performance deteriorates, so I definitely do not want to lower my income. It was from the bottom of my heart that eliminating the wasteful costs used in the company was the first step. As a result of thorough "cost reduction", it greatly contributed to the achievement of Daimaru's "record high profit" and became known as "Cost Daimaru".

It is important to formulate and implement "cost reduction measures", but in order to implement the measures, it is necessary to "build a foundation" such as line-up of organizations and consolidation of operations in advance. It is explained in detail in "Chapter 1". And although the points are listed as "the idea of cost reduction" in "Chapter 2", the conditions of "rules", "process" and "power" are effective in order to implement the measures and achieve results. It is essential to set it to. This is because I was keenly aware of the necessity as a cost manager at Daimaru Co., Ltd. J. Front Retailing Co., Ltd. from my practical experience, and it is no exaggeration to say that these are the success or failure.

"Cost reduction measures" introduces examples of measures by cost item in "Cost reduction methods" in "Chapter 3". The method is to extract the components of the cost, and if the unit price or quantity of the cost decreases by "changing" it, it becomes a "cost reduction measure", so pay attention to which of the "components" when formulating each measure. However, it is necessary to pay attention to which of "unit price" and "quantity" should be lowered as the purpose.

In the latter half of this book, "emergency measures" when it is necessary to secure profits are also added. Since this requires immediate effect in a short time, there are only three viewpoints for reduction: "stop", "extend", and "shave". This is also a summary of policy examples, so if you can refer to it, it will be possible to implement it immediately.

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【table of contents】

Introduction ... 3

Preface ・ ・ ・ 13

[Section 1] "Emergency measures" cannot be tolerated ... 14

[Section 2] Understanding the facts and benchmarking ... 16

[Section 3] The meeting will be repeated until you approve ... 18

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Chapter 1 Development of infrastructure for cost reduction ・ ・ ・ 21

[Section 1] Establishment of core organization ・ ・ ・ 22

[Section 2] Organizational lineup ・ ・ ・ 25

[Section 3] Clarification of the scope of budget responsibility ... 30

[Section 4] Setting up a meeting of persons in charge ・ ・ ・ 32

[Section 5] Check the progress management table ... 38

[Section 6] Preparation of order unit price list ・ ・ ・ 43

[Section 7] Implementation of low-cost campaign ... 44

[Section 8] Clarification of medium-term strategy ... 45

[Section 9] Shared services are a powerful cost-cutting measure ... 50

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Chapter 2 Concept of cost reduction ・ ・ ・ 57

[Section 1] Profit from cost ... 58

[Section 2] Costs are used to solve problems ... 60

[Section 3] Cost reduction does not cause accidents ... 63

[Section 4] The evaluation criteria are the eyes of the market ... 63

[Section 5] Cost is also "unit price" x "quantity" ... 65

[Section 6] Change the components of the cost structure ... 66

[Section 7] Decide "rules", "processes", and "power" ... 68

Chapter 3 Cost Reduction Methods ... 75

[Section 1] Measures common to all expenses ・ ・ ・ 76

〘Part 1〙 Thorough application examination ・ ・ ・ 76

〘Second item〙 Rule-making of advance application ・ ・ ・ 77

〘Third item〙 Lineup of management staff ・ ・ ・ 78

〘Section 4〙 Establishment of company-wide cost management organization ・ ・ ・ 79

〘Section 5〙 Implementation of competitive quotation ・ ・ ・ 81

〘Section 6〙 Consolidation of ordering work ・ ・ ・ 83

〘Reference〙 Common “components” ・ ・ ・ 84

[Section 2] Personnel cost-related measures ・ ・ ・ 85

〘1 item〙 Personnel cost related / common ・ ・ ・ 86

〘Second item〙 Overtime fee ・ ・ ・ 91

〘Third item〙 Part-time job fee ・ ・ ・ 99

〘Item 4〙 Commuter pass ・ ・ ・ 102

[Section 3] Facility cost-related measures 104

〘1 item〙 Facility cost related / common ・ ・ ・ 105

〘Second item〙 Cleaning fee ・ ・ ・ 109

〘Third item〙 Security fee ・ ・ ・ 111

〘Item 4〙 Electricity bill ・ ・ ・ 114

〘Item 5〙 Rent ・ ・ ・ 119

〘Section 6〙 Car leasing fee ・ ・ ・ 122

〘Section 7〙 Repair costs ・ ・ ・ 125

[Section 4] Measures related to advertising expenses ・ ・ ・ 128

〘1 item〙 Advertising expenses related / common ・ ・ ・ 129

〘Second item〙 Newspaper advertising expenses ・ ・ ・ 134

〘Third item〙 DM advertising expenses ・ ・ ・ 140

〘Item 4〙 Decoration cost ・ ・ ・ 143

〘Item 5〙 Renovation investment cost ・ ・ ・ 145

[Section 5] Operating cost-related measures ・ ・ ・ 152

〘1 item〙 Operating expenses related / common ・ ・ ・ 153

〘Second item〙 Logistics costs ・ ・ ・ 156

〘Third item〙 Copy fee ・ ・ ・ 161

〘Item 4〙 Telephone charges ・ ・ ・ 167

〘Item 5〙Postage ・ ・ ・ 172

〘Section 6〙 Office supplies costs ・ ・ ・ 175

〘Section 7〙 Business trip expenses ・ ・ ・ 179

〘Item 8〙 Outing transportation expenses ・ ・ ・ 184

〘Section 9〙 Newspaper subscription fee ・ ・ ・ 187

〘Article 10〙Entertainment and entertainment expenses ・ ・ ・ 189

[Section 6] Emergency measures ... 191

〘1 item〙 Personnel expenses related ・ ・ ・ 196

1. Overtime fee ・ ・ ・ 196

2. Dispatched labor / part-time job fee ・ ・ ・ 197

3. Education costs ・ ・ ・ 198

〘Second item〙 Facility cost related ・ ・ ・ 199

1. Cleaning fee ・ ・ ・ 199

2. Security fee ・ ・ ・ 200

3. Electricity bill ・ ・ ・ 200

4. Repair costs ・ ・ ・ 200

〘Third item〙 Advertising expenses related ・ ・ ・ 201

1. Newspaper advertising fee ・ ・ ・ 201

2. DM / Insert advertisement fee ・ ・ ・ 202

3. Decoration cost ・ ・ ・ 202

4. Investment cost for renovation ・ ・ ・ 203

〘Section 4〙 Operating expenses related ・ ・ ・ 204

1. Copy fee ・ ・ ・ 204

2. Telephone charges ・ ・ ・ 204

3. Postal charges ・ ・ ・ 204

4. Office supplies ... 205

5. Business trip / outing transportation expenses ・ ・ ・ 206

6. Entertainment expenses ・ ・ ・ 206

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[Attachment] Cost reduction results ・ ・ ・ 208

Conclusion ... 214

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