We contribute to the resolution of your issues and the realization of your corporate strategies by focusing on the following three core areas, i.e., i) business process reform/improvement as our central theme, ii) IT systems to support i), and iii) accounting which is essential for the measurement and management of corporate activities.
Process Driven Change
Corporate Performance Management
Financial Management


No matter how excellent a strategy is, it will never be realized without business processes that flesh it. The key to success is the development and reconstruction of business processes that correspond to the strategy. We have worked on a number of projects to solve corporate problems and realize corporate strategies through visualization of business processes, and we recommend you to visualize your business processes and supervise them on a daily basis from various perspectives.

Speed Up Business Operations

Earlier Disclosure of Financial Results

Our unique analytical methods will identify the bottlenecks in your operation, making it more efficient with less man-hours.

User-centered System Construction and ERP implementation

Business Process Design for Information System Development

We design business processes assuming IT implementation. Under the new business processes, you can clarify business requirements in the RFP, standardize business operations, and reduce man-hours and costs for additional ERP development.

Post-M&A Business Integration Support (PMI)

Business Process Design for Restructuring and Reform

We design business processes to facilitate your restructuring, etc. and to improve your business productivity. You can expect to improve productivity by integration of processes and systems, consolidation of operations, and so on.

Rules and Manuals

Revision of Rules and Manuals Adapting to Changes in the Environment

Recently, the coronavirus pandemic has drastically changed our working style, and with the revision of the Electronic Bookkeeping Law, accounting operations are being digitalized. In order to adapt to these environmental changes, it is important to revise the rules and manuals (" the Rules"). In addition, it is highly recommended to unify the Rules so that you can efficiently manage the group companies after M&A.
By revision of the Rules, you can expect a smooth handover in case of a change in personnel, and the accumulation of know-how.
Moreover, by unifying the Rules group-wide, operations will be standardized with internal monitoring functions, resulting in the higher operational quality and strengthened internal control.

Business Process Management (BPM) and DX (IT)

Implement the Improvement Plan, Considering Accounting and Internal Controls

In order to achieve corporate goals such as management policies and strategies, you need to break them down into specific business processes.
It is crucial to visualize the business processes, identify areas for improvement, and develop and implement improvement plans with consideration for accounting and internal controls. In many cases, DX (introduction of IT) is the key for successful implementation of the improvement plan.

Recently, the coronavirus pandemic has drastically changed our working style and with the revision of the Electronic Bookkeeping Law, accounting operations are being digitalized.
For DX, it is important to implement an improvement plan with consideration for accounting and internal controls


Business processes are evaluated based on whether they contribute to improved business performance (cash flow) for the company as well as value creation (value chain) for customers. Thus, a system that monitors the process of developing a rational business plan and achieving its goals is crucial. We support your smooth management via building a performance management system.

Business Plan Development

Develop Mid-Term Business Plan

In order to avoid falling into passive management, you need to develop a realistic multi-year plan reflecting your corporate business environment and execute various measures to achieve the plan.

Profit Management Cycle (PDCA Cycle)

The measures implemented (Do) can contribute to corporate growth only by measuring the results, evaluating the degree of achievement (Check) in comparison with the plan (Plan), and implementing measures based on the evaluation results (Act).

Revise Mid-term Business Plan (Rolling Method)

In order to adapt to a rapidly changing corporate environment and to ensure the its continuous growth, you need to revise your mid-term business plan every year.

Performance Management System

Develop Comprehensive budget

In order to achieve mid-term business plan, you need to develop a detailed numerical plan that covers the entire corporate activities for the first fiscal year as a budget.

Develop Action Plans

In order to achieve the comprehensive budget, you need to develop specific action plans.
In addition, you may set key performance indicators (KPIs) to assess the budget achievement. We need to set KPIs according to the industry and job description ("profit center" and "cost center"), as well as to adopt indicators with high relevance to financial figures.

Grasp Actual Results

In order to assess the budget achievement, you need to grasp the actual results, compare and evaluate them with the budget, and if there is a variance between the budget and actual results, you need to consider the causes and countermeasures for the variance.

Monthly Closing Implementation

Monthly Closing for Prompt Resolution of Management Issues

Corporate profit plans and budgets are developed based on certain assumptions, and by recognizing and resolving the causes of variances between actual results and budgets as management issues, you can achieve corporate growth and improve business performance. The monthly closing is essential in order to grasp the actual results on a monthly basis.
In case of acquiring a company with no monthly closing in place ( a common issue, especially among owner-operated companies), you need to start a monthly closing as soon as possible.

Monthly Closing for Timely Disclosures

You cannot timely grasp and disclose your business performance only by annual closing. The monthly closing is essential for timely disclosure.

Monthly Closing and Corporate Management Levels

The figures required for monthly closing are not prepared only by the accounting department. Sales from the sales department, purchase from the purchasing department, manufacturing cost from the manufacturing department, salaries and bonuses from the human resources department, and other necessary figures are collected from all divisions within your company. If the management level of your company is below a certain level, it is impossible to collect the necessary figures accurately and promptly.

Financial Management

In recent years, the business environment has been changing every moment, including the coronavirus pandemic and the Russian aggression in Ukraine. In this VUCA era, it is extremely important to establish an organized business management system to flexibly respond to these environmental changes.
We provide solutions to your challenges related to business management.


Recently, business restructuring such as M&A and spin-offs have become popular in order to improve management efficiency and speed up business strategies. Shared services for accounting operations are always discussed in these cases, and so-called feasibility studies are essential for this.

Today's accounting operations are not only highly specialized, but also extremely diversified. Therefore, there is a wide range of issues to be considered, i.e., segregation of duties and roles across companies, efficient allocation of specialized personnel, and effective use of information systems.

Since SSC projects are often initiated by an informal task force before a firm direction is determined, the key to success is to secure dependable team members at an early stage. We work together with you from the overall planning to the design and establishment as well as the follow-up of the SSC.


Introduction of Group Accounting Policies

When preparing consolidated financial statements, it is necessary to unify the accounting policies adopted by the consolidated group for transactions with the same substance under the same environment.

In some owner-operated companies, accounting procedures are based on tax accounting (mainly corporate tax law, etc.). In case of acquiring an owner company through M&A, you need to adopt corporate accounting principles and group accounting policies as soon as possible.


Standardize Closing Procedures

In order to prepare financial statements that meet the requirements of accounting standards on time, it is necessary to ensure that anyone can prepare financial statements with the same level of accuracy. Therefore, standardization of tasks assigned to different personnel makes it possible to improve the accuracy of financial statements and reduce man-hours.

The primary benefits to standardize closing procedures are as follows.
Elimination of black box operations through the standardization of various tasks assigned to different personnel
Improvement in accuracy of closing documents and accumulation of know-how
Systematic reporting of financial results and fewer errors in amounts


Inventory Valuation

In some unlisted companies, accounting procedures are based on tax accounting (mainly corporate tax law, etc.). Therefore, when acquiring an owner-operated company, inventories may be valued by the last purchase cost method based on tax accounting, and the perpetual inventory method may not be applied.

Particularly for manufacturers and/or sellers of goods, inventory control is essential for proper profit management and may require the system construction for proper cost accounting.
It is important to develop an inventory valuation procedures, including inventory control, at an early stage.


Cost Accounting System

Develop Cost Accounting System

Even if you design a textbook cost accounting procedures or system, you cannot implement it without the necessary information supplied by peripheral operations and systems, which may require time and effort for maintenance and operation.
Therefore, it is essential to develop a cost accounting system including the use of a system at an early stage.

Allocation of Manufacturing Overhead

The key for precise cost accounting is in the allocation of manufacturing overhead costs. Following are the major methods for better allocation

Allocate the costs classified as manufacturing overhead to direct manufacturing costs as much as possible
Review the cost pool of manufacturing overhead costs
Review the allocation basis of manufacturing overhead costs
It is important to combine the above methods depending on the situation for a precise cost accounting.


Accounting System

Select the right tool for your company

When renewing an accounting system, you need to select the right tool for your company by carefully considering your corporate business strategy, business characteristics, and budget.

The scope of accounting systems covers a wide range of operations, including management accounting (consolidated and non-consolidated), financial accounting (consolidated and non-consolidated), receivables management, debt management, fixed asset management, lease management, bill management, and cost accounting. In addition to institutional accounting requirements such as the Financial Instruments and Exchange Law, the Companies Act, and corporate and other taxes, the requirements that must be met include those for providing information for internal numerical management and business execution, internal control requirements, and requirements to respond to external audits.
Furthermore, these requirements cannot be solved by the accounting system alone, but have a significant impact on the processes leading up to the input to the accounting system and the processes after the output.

System Integration

System integration is considered to be difficult to execute properly with no outside help. We analyze the accounting business environment and support all steps from the current situation analysis to the establishment of the system.


Management System for Overseas Subsidiaries

Characteristics of overseas subsidiaries

In general, due to the physical distance and cultural differences between the parent company and the overseas subsidiary, interpersonal interaction tends to be limited, and management tends to be left to the overseas subsidiary. This tendency for lack of oversight by the parent company and lack of resources for monitoring is even more pronounced in overseas subsidiaries, and in recent years there has been an increase in misconduct at overseas subsidiaries.

Group management

In developing a global group management system, you need to clearly define the management policy for domestic and overseas group companies based on your own group management philosophy and strategy.
It is not enough to develop a management system at either the headquarters or the overseas subsidiaries to conduct global business management, but both.

Each of the subsidiaries has different organizational management capabilities and business diversity.
In order to strengthen the group's organizational capabilities and achieve the group's goals and business strategies, it is necessary to have a deep understanding of group companies and to develop a management system beyond organizational walls, including the development of affiliated company management regulations and the determination of matters to be reported to the parent company and matters to be decided at the parent company.

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