Let's Confront Reality --Dickeson

You added those ABC rates to budgeted hourly rates for manufacturing. Budgeted hourly rates were replete with assumptions, very few of which were true. As a result, you were caught up in a mythological fairy tale to run your commercial printing company.

The kind of accounting (if you insist on calling it that) we're talking about here is throughput tracking. No dollar assumptions are assigned. Just simple numbers—policy, execution, reporting and correction.