rising air current issue of the year 2014 1st
The present 【The society where harmony is pursued】
I visited Panasonic’s Indonesian factory built in 1954, for study the other day. It has a long history and its buildings are not new at all. The Japanese slogan of 5S, Seiri, Seiton, Seisou, Seiketu,and Shituke have been well observed in the factory. The 5 Japanese words mean as follows. Seiri- in order, Seiton- properly arranged, Seisou -cleaning, Seiketu- Clean, Shituke-discipline. There was a financial crisis a long time ago in Japan, when many banks had to merge with others. In front of a city bank’s branch customers were waiting in line for it to open because its clock was a couple of minutes slow. The guard just ignored them pointing out its slowness. At another bank’s branch the blinds of its building’s 2nd floor window were left damaged with something stuck into it. The clerks were too worried about their own job status to pay attention to the problems. I think the harmony which can be seen in Panasonic factory is now needed in our society.
People pursue 5S everywhere. Moreover people carry out everything in a well-managed manner pursuing the beauty of space and time. Finally, people promote relationships between themselves and pursue the beauty of relationships. The pursuit of the beauty of these things will bring beautiful harmony to our society.
Now 【Breathing accounting】
Management is breathing. So is accounting. Some companies still do not do daily accounting work and as a result they are suffocating accounting and suffocating management.We are asked to accept documents prepared by those suffocated companies. It is really incredible. A company whose accounting is not breathing is the one whose accounting is already suffocated. It is impossible to make it healthy by doing accounting work once a month which should be done every day and because of this management is also suffocated.
Management is carried out while the management story?the management plan ?is worked out. We need to part from accounting just for outside reporting and replace it with a breathing accounting style (management support accounting).
Surprise 【What is learned in the cradle is carried to the grave】
Man leads a life as he imagines it to be. Man at the age of 100 still practices what he learned when he was small. I have realized lately that what you have experienced or learned for the first 3 years tends to be reserved changed forever. I am surprised to know experientially the scale of a three year old firm after its foundation often stays the same as long as it is oing business .It is true the scale of a firm has nothing to do with its goodness or badness but the reason it does not grow is because its CEO is prone to stick to the policy he has learned in the first 3 years. It seems those who keep doing the same things for three years cannot change any of their ehaviors. You will be astonished to know if you change a little bit now, the future will change a lot.
Tax 【Stamp tax】
Stamp tax law has been amended to activate domestic economy by making office work and tax burden simple and fair when economic transactions take place. I just hope this way of thinking will be reflected on all tax laws soon. This amendment will be applied to stamps affixed on receipts issued after April 1,2014. You should prepare for anything if necessary by spreading the idea of the amendment in your company from now on. The amendment is as follows. As for the receipt of money or securities related to sales proceeds, the minimum proceeds exempt from taxation are raised from less than 30,000 yen to less than 50,000 yen. As a result the receipt of money or securities less than 50,000 yen doesn’t need stamps affixed. If you have to change the contents on printed documents following this amendment, you will be advised to prepare for it from now on. We do hope all tax laws will aim at the simple and fair legal structure and that lawmakers are eager to listen to people at the stage of legislation.