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Japan–Western Cultural Differences Ver17.“Why Japan’s Ringi Culture Reduces Productivity”
Japan’s ringi system requires step‑by‑step hierarchical approval, slowing decisions and reinforcing formalism over practical ability. Shifting to simple email-based approvals can improve speed, reduce unnecessary rituals, and strengthen organizational competitiveness.

Shigenori Tanaka
9月28日読了時間: 3分


Accounting Ver10. “Investment Feasibility Should Be Evaluated Using Contribution Margin — Not Gross Margin” ── Why relying on Gross Margin will always lead to wrong decisions
Many companies misjudge investment feasibility by relying on Gross Margin, which includes fixed costs and distorts returns. This article explains why Contribution Margin—based only on variable costs—is the correct metric for evaluating capacity expansion and efficiency‑improvement investments.

Shigenori Tanaka
4月22日読了時間: 3分
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