B. Load

Recall Dr. Quincy, the television series pathologist? He conducted postmortem examinations of bodies of crime victims. I caught a rerun the other day of that old Jack Klugman series, and it triggered some thoughts about costing and printing—if you can imagine that! When I talk about "job costing" with a printer, the usual response is, "Yeah, we've got a terrific estimating system." We have a tendency to equate job costs with cost estimating and often overlook perhaps the major value of a job costing system. We should play Quincy with our cost accounting system. Dr. Quincy didn't try to predict when a given person would die

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