In Your Face Reports--Dickeson

How much did makereadies on Press 456 cost us yesterday? Last week? Month? Quarter? Out comes the old two-by-four, the IYF Report that says, "Hey, lookie here, Buster, is this where you really want to spend your dough? Ain't no customer gonna give you a nickel for that makeready cost."

Many people seem to think that activity-based costing is just about tracking the unit cost of estimates or customer service as resource consumers and adding it to jobs and customers.