Any manager wants to make a profit, but many managers think that the cost will naturally increase if they try to increase sales. This is the so-called common sense of management.

 However, if the starting point of management is to “maximize sales and minimize expenses”, instead of increasing expenses while increasing sales, expenses should be the same or reduced if possible. That management makes the most sense.

 Reducing costs while increasing sales is not an easy task to achieve. This requires wisdom, ingenuity, and effort. Profit is only the result.