Change Your Business Model --Roger V. Dickeson

Activities, not jobs, are the resource consumers, the cost-drivers. A machine setup is a cost-driver. It's an activity consuming capital, materials and labor. Re-doing or re-working unacceptable work is an activity. Waiting for a press form to cut or bind is an activity. Estimating, planning, scheduling, receiving, issuing, storing, printing, shipping, stripping, packing—all are activities that consume basic resources.