Change Your Business Model --Roger V. Dickeson

What do we do with the cost of materials that we consumed, but didn't ship—the waste? You guessed it. Buried in the job cost pit. Forget it, say the job cost experts; just part of the cost of doing print business. What about the general and administrative costs? The sales costs? Same old, same old. Tuck 'em into some job cost rate and shut your eyes.