Profit and loss management and business status management

Updated: July 2026, 2

About employment support business accounting

For employment transition support, employment continuity support type A, and employment continuity support type B, it is necessary to hire users to carry out production activities within the business premises and pay wages and wages.

If you misjudge the income and expenditure of your production activities and end up in the red after starting your business, unable to pay wages and wages to your users, you will have to lay off your users and it will no longer function as a welfare service for people with disabilities.

Welfare services for the disabled that engage in production activities are required to submit a revenue and expenditure plan when applying for designation, and we examine whether excessive sales will occur (as welfare services for the disabled are not for profit) and whether there will be a deficit due to smooth operation. will be done.

Here, we will discuss the accounting process for income and expenditure planning, which is easy to stumble upon when applying for designation.

Profit and loss management and business status management

The principle of employment support business is not to generate surplus money related to production activities, so it is necessary to understand the profit and loss situation related to production activities in a timely manner.

In particular, business management is a very important issue for Type A employment support businesses, as production activities must not be in the red.

By applying employment support business accounting, we can understand the profit and loss status of production activities, reduce unnecessary costs, correct the high cost structure of a corporation, ensure stable operation of each business, and increase wages due to increased business profits. It is necessary to carry out business management so that this is possible.

Specifically, the following initiatives can be considered.

① Understand the cost structure, calculate the break-even point, and set the selling price
②Create a business plan and budget for each year
③ Understand the profit and loss situation early through monthly financial statements and take timely measures.

We close the accounts every month and check the situation from the perspective of the degree of deviation from the budget created in ②.
If things are not going according to plan, carefully consider what the problem is, how you can improve it, and take action.

About setting the sales price

Since operation for commercial purposes is prohibited, the sales price must be set at a price that does not leave too much surplus and is properly returned to the users as wages and wages.

Here's a simple example.

<When manufacturing and selling bread (200 business days a year, 50 pieces/day production)>

Let's set the price assuming that the manufacturing cost is 50 yen per piece of bread, there is no inventory at the beginning and end of the period, and SG&A expenses are 100,000 yen.

Based on this calculation, when selling 10,000 pieces of bread, the break-even point for the selling price is 60 yen per piece, and it is necessary to set the selling price higher than that in order to generate surplus that can be used as a source of wages. I understand.

Next, let's consider user wages based on the break-even price.
For example, if you sell one piece for 110 yen, you will get

As a general rule, set the wage amount per person based on the target total wage amount and set the actual selling price so that there is no difference between the income and expenditure and the total wage amount.

Please consult with the support administrative scrivener corporation

There are many consultants with specialized know-how in support of continued employment, but administrative scriveners, who represent companies on a daily basis and handle applications and negotiations with administrative agencies, have the know-how and track record that can be accumulated.
We fully support our clients' business operations by making full use of our know-how and track record.

We also have offices in four locations across the country, in Tokyo, Nagoya, and Osaka, and can provide nationwide service from these bases.
Please leave the specialized and complicated procedures to us.

The first consultation is free.