Goodbye Job Cost Accountancy--Dickeson

But remember, until you measure, nothing happens. Once you measure, change occurs. It's going to be frightening at first—distinctly uncomfortable—to give up chargeable hours and job cost as a base for markup pricing after all these years. But you will and you must. It's been a deceptive perceiver leading us as an industry into overcapacity, poor productivity, inefficiency and low profitability. It is not a valid decision supporter for pricing, marketing, capital equipment investments and determination of core competence of your company. Shocked? Don't be. Test my statement.