Make Sure You Know Better --Dickeson

I know of only one production manager, at a printing company using a cost accounting system, who doesn't believe that increasing efficiency reduces his costs. How do I know this? I've spoken to him several times about the deceptions of cost accounting.

He didn't learn the truth from the company that supplied the computerized cost system they have. Those guys believe it, too. I think they know better, but they couldn't sell a system to a printing company that didn't have a set of cost rates in it. Well, maybe they don't know better. I may have spoken too quickly.