Take a Spin with Toyota--Dickeson

And how would the estimator in a printing plant feel if you showed him or her that budgeted hourly rates had only traces of reality. It'd take months, if ever, to bring him/her to the realization that hourly costs of a job don't relate to the income statement.

Okay. Follow Jack Stack if you will, but be prepared for a year or two to change the culture of the company. And answer the question of whether or not you want people to rely on budgeted hourly rates in making decisions.