Yet Japan’s current-account surplus remains big because that appreciation has been largely offset by a fall in domestic Japanese wholesale prices, so exporters remain competitive.

Wholesale record prices are highly visible—a few prices in company catalogues account for the bulk of sales—which suggests that firms could plausibly co-ordinate on an agreed tariff.

This thesis will discuss the cost management and account receivable control. The two parts are the core in the wholesale trade's enterprise finance management.