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ABC is claimed by some to promote TQM (total quality management), SCM (supply chain management) and to be vital in progression toward ISO 9000 certification. So why, my friends, has printing lagged behind? Or has it lagged…?
My suspicion is that the marriage of production standards and costs, to set prices, has become a deadly fixation. We have our activity cost-drivers in hourly costs, which apply a resource-consumption rate to productive activities. But we're using cost-drivers almost exclusively as predictors on our estimating Ouija boards. Activity costs are "joined at the hip," as a Siamese twin of production rate guesses.
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