監査法人コスモス

Independent Member of PrimeGlobal

Consulting

Service Overview

At our company,

We provide consulting services to clients with enthusiasm equal to or exceeding that of management, combined with the objectivity of an external third party.

Services Offered

Disclosure Support

We handle accounting tasks on behalf of the company, including establishing the accounting cycle for consolidated package creation, addressing complex accounting treatments, and developing and evaluating internal controls.

Internal Control Consulting

The establishment and operation of internal controls enables the enhancement of risk management, the efficient allocation of management resources, and the effective achievement of business objectives.
Despite internal controls playing such a crucial role in management, they are often perceived as a backward-looking function.
Our firm provides consulting services that simultaneously achieve improved management standards and enhanced operational efficiency through the proactive establishment and operation of internal controls.

Cost Accounting System
Implementation Support

Accurate measurement of corporate performance requires an appropriate cost accounting system. And to perform appropriate cost accounting, effective process management and supply chain management (SCM) to enable effective process management are necessary.
Our firm supports the development and implementation of cost accounting systems that enable effective and efficient performance measurement and profit management. We do so by adopting a comprehensive perspective that encompasses process management and SCM, tailored to meet our clients’ specific requirements.

Impairment Accounting Consulting

Impairment of fixed assets can significantly impact financial figures, so it is advisable to control it through careful planning whenever possible. Our firm provides support for applying impairment accounting to help control impairment losses as much as possible within the scope of statutory accounting.

Retirement Benefit System
Implementation
and
Transition Consulting

The retirement benefits system is a critical program that significantly impacts a company’s financial health and employee incentives. Our firm provides proposal and implementation support for optimal retirement benefit plans that align with your company’s personnel systems and corporate culture.

Management Support

We provide support for creating business plans and other related tasks.

Business Plan Development

A management plan quantifies the company’s desired future state and serves as a unified effort for the entire organization to work toward achieving it. Management plans must be carefully developed because they encompass various elements such as organizational restructuring plans, investment plans, personnel plans, and information system development plans.
Our organization not only assists in creating business plans but also works hand in hand with you to bring them to fruition.

Business Restructuring Strategy Planning

At various stages of corporate growth, utilizing organizational restructuring enables the reduction of tax risks, the efficient allocation of management resources, and the mitigation of financial risks. We propose optimal business restructuring plans aligned with the corporate group’s strategic direction, tailored to specific objectives such as business succession, reorganization of unprofitable divisions or affiliated companies, and restructuring of business units.

Human Resources System Development Support

Human resource systems are extremely important for motivating employees. However, because these systems are complex and have a significant impact, careful system design is essential.
Our organization supports the development of human resources systems that maximize employee incentives and maintain corporate vitality at a high level.

Internal Audit

Our firm plans and conducts internal audits based on client company requests and our own corporate diagnostics, and reports the results. By undertaking internal audits, our firm identifies and points out issues that are difficult for internal personnel to discover or address, acting on behalf of and for the benefit of our clients.

International Operations

As a member firm of PrimeGlobal, an organization comprising 311 accounting firms across 112 countries worldwide, our firm is equipped to handle clients’ cross-border matters.

Overseas Entry and Exit Support

We provide essential information on local corporate law systems, disclosure (accounting) systems, tax systems, and more to support your overseas expansion.

Overseas Subsidiary Audit

As a general rule, members of our firm will travel directly to the target location to conduct accounting audits and other services for the local entity. Furthermore, we will utilize member firms within PrimeGlobal, of which our firm is a member, as necessary to provide services efficiently.

Support for Preparing English Financial Statements

We assist in preparing financial statements based on US GAAP or IFRS. We also provide English translations of financial statements prepared under Japanese accounting standards.

Business Succession

Our firm identifies the source of business value to be transferred for companies undergoing succession and proposes appropriate, highly satisfactory, and dynamic business succession plans.

Business Succession Process

In business succession, challenges are broadly divided into “succession of personnel (management)” and “succession of assets (shares).”

  • In “Succession of Management Personnel,” personal guarantees for financial institution loans are hindering management transitions.
  • In the case of “succession of assets (shares),” the higher the stock value of a company, the more it hinders succession through transfer.

The two obstacles mentioned above are hindering business succession for many small and medium-sized enterprises in Japan.

Our organization provides optimal and dynamic planning to address these two major obstacles in business succession, enabling the successful succession of small and medium-sized enterprises that support the Japanese economy.