Let's Confront Reality --Dickeson

Remember ABC (Activity-Based Costing) for printers? It was sorta popular for a short time. That was where you took the annual dollar cost of an administrative department or activity, divided it by the number of estimates, or some such units, in a year. Then you were supposed to assign that unit cost to a job. It went over with a dull thud in printing. It was still cost accounting with a lot of assumptions, a few of which were true.