Change Your Business Model --Roger V. Dickeson

Buried in the Job Cost Pit
With JCA, we always start with a portion of labor hours not identified with jobs: non-chargeables. What do we do with the cost of non-chargeables? We just fold them neatly into cost rates for the chargeables. Somewhere between 10 percent and 25 percent of a work center's costs are blithely treated this way in job cost accounting.