Peter Doyle of Action Printing in Fond du Lac, WI, and I have concluded that printers use job costing simply for the purpose of pricing jobs. Most don't do post-production variance analysis or compare actual results with estimates. Nor do they do any variance analysis comparing actual job costs with General Ledger results. If they did, the variances would be devastating. Maybe they did so a time or two in the past but, because we're so frustrated by the differences, they just toss a dust cover over that "elephant in the living room." So why do we persist in using job cost estimates

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