The purpose of this study is to verify the effectiveness of profitability analysis in ABM-Growth-Matrix for embodying in the growth with the profit. In Section 2, we reviewed the main methods of measuring profitability. Kotler & Keller (2006) who present a framework for developing the profitability of customers and products as a matrix suggest a profitability analysis that meets this research requirement. In Section 3, the research site is company A of SME in Japan that deals with both an electronic parts trading and an electronic parts manufacturer. In the research method, the growth potential analysis is by the ABM-Growth-Matrix; on the other hand, profitability analysis is from the viewpoint of customers, products, and strategies, using the gross profit margin as the original profitability index. In Section 4, we found it that the relationship between growth potential and profitability, looking only at A-rank customers in FY2018, and that there is no strategy that achieves profitable growth among A-rank customers.

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It is not only international organizations and governments that play a critical role in achieving SDGs but also private companies. Since adopting the SDGs, companies have performed various activities in each region. This research aims to clarify the actual promotion of SDGs in Japanese Shinkin banks. In Japan, many Shinkin banks work to promote SDGs; however, as far as we can be determined, no research exists on the topic of SDG awareness surveys for Shinkin bank staff. In the present research, a questionnaire survey—the “SDGs Awareness Survey”—was conducted in August 2020 for Shinkin bank staff who actively promoted SDGs. A comparative analysis of 1,082 men and women was then performed, which revealed the primary result that male staff tend to be more aware of SDGs than female staff.

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In the case of the construction industry, when the prime contractor pays for damages due to an accident of the subcontractor, the prime contractor may simultaneously generate compensation for damages. In such a case, as in the case of a normal contracting construction contract or a sales contract, when the right is established based on the vesting principle, the issue is whether the main contractor must recognize the profit. In this paper, we conclude that in the case of a vesting principle, it is appropriate to consider that the right to claim for damages was vested at the time of actual payment.

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The period from 1990 to 2010 after eruption of the economic bubble is called a lost 20 years. In another words, after this lost 20 years, it is a beginning of post-industrial era. The aim of this paper is to try to clarify a structural change of an organization culture after post-industrial era, in lieu of change of executives’ consciousness of SMEs in Japan. This paper is achieved through analysis of actual cases of how to find out valuable resource which must be succeeded for future and how to succeed them. In addition, this paper referred to a new management overcome the issues for restructuring the businesses resource who former management had established till then. For this purpose, it is reflected upon opening-business and closing-business ratio of enterprises verifying with normal and standard enterprises. In another word, a retiring executive how to find out their management value and to succeed their management resources and businesses. At the same time, it is important that a successive executive try to solve and manage the issues so that they would re-structure the business. Until then, as preceding research and practical books had already referred the necessary preparation and procedure regarding to management transfer and alteration of generation. However, under the fact of aging of the executives, it has been concerns of spreading valuable and management resources such as their own technology, know-how and machinery, and undertaken against the countermeasures. As result of these concern and countermeasure, there are the following three points to be noted. No.1 would be that there would be full of fetters of the past success story behind for the technology transmission. No.2 would be that the top executive in fact is too old to evaluate the management resources and judge the management value respective upon closing the enterprise, No3 would be, as the axis of the open-innovation theory, that new conscious of role of responsibility to support new transmission of business. These trends result in establishment of new co-operation among Industries, Universities and Public bodies” in loose as new business transmission. One of the features of this paper is to try to look at these issues as circulating industrial society in the aspects of regional co-operation linkage. Through these studies, it may be possible to show the vision of what these SMEs should be by such analysis as various standing points of the Executive’s Consciousness and Opening and Closing of Enterprises of SMEs.

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