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The Seven Principles of Kyocera Accounting

1. The Principle of Cash-Basis Management

The Principle of Cash-Basis Management describes a simple management style that focuses on the flow of cash. Modern-day accounting has become so complex that it is difficult to see the actual condition of a company.

Returning to the original intent of accounting, which is to accurately convey the state of business, we should make management decisions focused on the most important aspect: cash flow.

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Kyocera Accounting Principles
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The Six Endeavors
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