Enter the World of Activity-based Costing--Dickeson

Or take initial makereadies on your presses as another example. Because you're a commercial printer doing a variety of commercial jobs, one after another, you're wasting expensive crew and machine costs doing changeovers—changing side-guides, washing fountains, resetting calipers, grippers, etc.

Changeovers are activities consuming your labor, capital and time resources. ABC tells you the cost of the changeovers that you've been hiding in job jackets. The dollars you're wasting on static makereadies are eating your lunch.