経営コンサル日誌

NISHIコンサル日誌のバックナンバーブログです。

日記

顧客を「縮小再生産の成果」にしないために。

投稿日:

こんにちは。NISHIです。

昨日は大手企業のビジネスモデルと、
コンサルさんの現状分析及び考察から

基本のキである
損益計算書の超簡単なチェック方法、
および、指標としての経費構造の
適性数値設定の判断基準として、
1つ、方法をご紹介しました。

これ、非常に堅実な方法で、
「的外れでないアタリをつける」
には使いやすい方法かと思います。

それは、「業界水準値」を使うこと。
その例として税理士グループである
TKCさんが出している経営指標を
使うのがいいですよーといった話を
しましたよね。

これ、繰り返しますが、
指標分析や適性数値設定には
「非常に堅実な方法」でして、

今日は、
「堅実でない方の方法」を
ご紹介したいと思います。


結論から言いますと、

「業界水準値を完全無視する」
————————————

といった方法です。

はい、完全無視です。
誤植ではありません。
完・全・無・視です。

1つ目の「堅実な方法」と
照らし合わせてみると、
この方法、一見矛盾している
ように思えるかもしれません。

ですが、そうではない。

昨日も言いましたが、
いくら黒字企業平均値
であったとしても、
それは【よくもわるく】も、
黒字企業の平均値に
すぎないわけです。

【よい意味】で使いますと、
そこまで外すことはない、
いわば、堅実な一手。

だって、
「黒字になった企業」の
「黒字になった結果」ですから、
「プロセスである経費構造」を
「ニアリーイコールでマネ」すれば、
「結果、黒字になる」わけです。

結果から逆算し、
同じプロセスを辿ってみれば、
同じ結果になるはずですから。

逆に【悪い意味】で使いますと、

「縮小再生産」や、
「特色のないビジネスモデル」

になりがち、という点でしょうか。

なので、業界水準値は
参考にしてもよいのですが、
それだけに捉われないことが大事。

自分で好きに書き換えても
いいんですよ。

そうです。自由に、です。
一切の制約条件を取っ払って、です。


たとえば、古い例を持ち出しますと、
「俺の~」系列の店ってまさに、
その「典型例」ですよね。

食材をいいモノにして、
原価率が9割だったか、
それくらい高くしていたはず。
確か、業界水準値としては、
原価率は3割程度だったのでは
ないでしょうか。

と、なりますと、
経費構造が変わって原価率も
高く設定していますから、
売上を伸ばさないといけない。

そこで「立ち飲みスタイル」です。
席数と回転率をMAXまで上げて
売上の限界を突破しやすくする、
といったわけですね。

なおかつ、
家賃比率も低めに抑えられれば、
より利益は出やすくなります。

これって、
経費構造においては原価率を
極端に高くしてますよね?

業界水準値を基準として、
その前後にうまく設定する、
という堅実な発想では
絶対に出てこない発想です。

でも、結果、うまくいっている。

と、まぁ古い例ではありますが、

「業界常識は一旦クリアにし、
 理想の経営状態から
 経費構造を逆算していくのも
 1つの方法」

ということを理解してもらうには
わかりやすい題材かと思います。

堅実な手だけでは、
堅実にすら届かないことも多い。
目標設定と同じで、
ストレッチした理想を
自分の中でもクライアントに対しても
できるかどうか。

思考は、柔軟に。

では。

NISHI

-日記

執筆者:


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