Manufacturers today face stiffer headwinds than ever before, with an ongoing decline in the working-age population and a shortage of highly-skilled technicians, not to mention rising fuel and personnel costs and increasing demand for components. This project sought to break free from the negative cycle and achieve a shift to strategic variable cost reduction, guided by the motto "we will earn the resources for innovation ourselves." The three pillars of its activities were "earning by being smart," "theoretical armament for systematic battle," and "the turnabout concept." This is a story of strategic, creative improvements in earning power pursued in order to continue delivering innovative products that solve problems in society.