Introduced here is a short essay Tomizo Kohara wrote for a magazine issued by Kawaguchi Kikai Kogyo Kyodo Kumiai (Kawaguchi Industrial Machinery Association) in 1959:

'As you are well aware, all of our member companies fall under small and medium-sized enterprises. We, small and medium-sized enterprise, must operate business in a way different from big business. You must cut your coat according to your cloth. It is necessary that you make better use of profit that you gain to develop your business further.  If your business does not earn a profit, it will soon stop operating and go bust. Therefore, you must identify the cause of disease, and root out the illness. Management is a living thing and is sometimes ruled by chance. You must use common sense and keep a sense of proportion to take effective measures to solve a problem.'

'Bankruptcy is one of the greatest social evils of our time.  It harms people. So, bankruptcy because of lax management should be avoided. If you want your business to succeed, you must plan and control operations, keeping accounts properly. You should take the break-even point into consideration for your profit-planning.  You must cut down on expenses as far as possible.  In any event, you should set great store on keeping the balance in the black.'

One might agree that the essay sums up a fine philosophy of Tomizo's life.  The following reminiscences also tell a story about Tomizo Kohara.

Takumi Inada, a former director of Kohara Gear said:
"He was a man of enterprise and creativity. He possessed the gift of foresight. Studying accounting by himself he used cost accounting to support his decision making."

Kiyonao Sakasai, a former managing director of Saitama Industrial Rationalization Association said: