The Doctor Is In --Dickeson

The attitude shouldn't be to worry about the accuracy of the transaction costs. Freeze 'em, lock 'em into place. Call 'em standard costs and leave 'em alone. Forget budgeted hourly rates. We want all jobs and customers to be relative to each other, and to the past, so we hold those costs as constants while actual performance supplies the variables. Always multiply actual performance by the same transaction values to make groups of jobs and accounts directly comparable.