Dickeson--Conducting Job Pathology

Not to worry about precise accuracy of transaction costs. Get them reasonably close and then freeze 'em, lock 'em into place. We want the jobs and customers to be relative to each other and to the past, so we hold those costs as constants while actual performance supplies the variables. Use a standard cost for paper and ink. Always multiply actual performance by the same transaction values to make the jobs and the accounts directly comparable. Now we can do internal benchmarking.