Goodbye Job Cost Accountancy--Dickeson

Start with this premise: Any activity consuming time or materials in the print process that doesn't result in value-added product in the hands of the customer is a loss. Changeovers, stops, makereadies, trashed materials, waiting and idle time are misuse and nonuse. They are process loss and must not be hidden away in job jackets. They must be openly measured and managed. Just as Drucker says, when they are visible as process activities, productivity jumps up.