In Your Face Reports--Dickeson

Now, if you're greedy, start tracking estimates and customer service costs to jobs and customers. You may have to fire some unexpected people—customers you've been subsidizing—to create capacity for new customers. Instead of adding capacity, start adding profits.

SPPM (or ERP/ERM/ABC if you choose) is about the degree of success or failure, the competitiveness, the productivity, of the printing business. It's a system that mandates corrective actions. It measures the activities that consume the company resources—paper, time, etc.—in dollars, and spits them in your face.