Philosophy

In dealing with business matters, we should not use a lump-sum method. Each deal must be clearly and accurately handled.

For instance, we must not transfer any business without a record, or conduct paper transactions without verifying the flow of cash or goods. With accounts receivable, for example, we must know exactly which items purchased are covered by which payments in accordance with the principle of one-to-one correspondence.

To meet our rigorous financial control criteria, production and sales must show that revenues, such as net production and net sales, accurately match related expenses.