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本书的特色在于聚焦"经营之神"幸之助的经营战略和经营理念之间的关系。本书并非局限于与幸之助经营战略深刻相关的经营理念，还努力将研究范围扩展到了人才培养、组织架构，实际上，不仅许多企业家关心这些问题，专门研究经营战略论、组织论的学者对此也很关注。从这个角度出发论述幸之助的经营，在此之前应该是绝无仅有的
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