Learn Your Accounting ABCs --Dickeson

It's doubtful that such an effort to capture support activity time or instances would get off ground-zero in a busy print shop.

ABM (Activity-Based Measuring) would, however, work nicely in print production centers supported by Direct Machine Interfacing. With DMI in place, the computer logs time and events from the equipment directly to the computer. ABM would measure time of job activities that did not result in deliverable output. Call it ABM—Activity-Based "Measurement"—not Activity-Based "Cost." Keep the deliverable time and non-deliverable time by jobs in hours. Forget trying to convert time into dollars with a Budgeted Hourly Rate. We're delivering value added paper and ink over time.