Dickeson--Job Costing - A Virtual Reality Check

Taken with caution and fully informed knowledge of their virtual nature, job costs have usefulness—albeit limited usefulness. They are no more real than your flight simulator computer game.

When I hear someone or some trade association report that the cost of a makeready, or running waste, is included in the estimate that the customer pays for, I first get angry. Then I shed a small tear of frustration for "the mendacity of it all," as the character "Big Daddy" is fond of remarking in the play "Cat on a Hot Tin Roof."