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Were it not so laughable it would be tragic. And that’s what it will be when the history of the current printing industry is written—a tragi-comedy. How many times have I thrown down the challenge? Compare, side-by-side, the monthly profit and loss statements of a printing business using the general ledger and the budgeted hourly cost system figures for a year? What printing company has accepted that challenge? How dare we think we can foretell competitive prices when we can’t even reliably forecast our own?
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