Move Over, Elvis --Dickeson

Dodd makes one of the most cogent, scholarly arguments pointing out the many flaws and weaknesses of budgeted hourly costing I've yet seen. Read it! It'll make you reconsider your "computerized" estimating system or whatever similar version of BHRs you may be using.

There's a vast difference, Dodd says, between variable and fixed costs in printing. Variable costs are the cost of raw materials and outside purchases for a specific job. Fixed costs are all of the other costs, such as the compensation of people, rent, depreciation, insurance, utilities, etc. Think about it.