Good Cost & Bad Cost

The chorus of “Cost reduction” is never ending, as sales remain sluggish. However, is it really a panacea? A concrete explanation of cost management methods that focus on the costs associated with fixed resources such as people and equipment, and how to actually implement them by putting them into action indicators. To do.
In addition to the "bad cost" that causes cash outflow, there are "good cost" that is the source of sales. Based on this recognition, there are three messages that this document conveys.
・ Cost is not something that can be reduced
・ The important source of cost is the "capacity" of people and things, and the operating rate should be managed.
・ Cost management does not work unless it is visible.
This is a noteworthy book that addresses today's issues of cost management from a unique perspective.