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Brilliant Budgets and Forecasts by Malcolm Secrett

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Chapter 12

This chapter is about …

Measuring and controlling production and manpower costs. We’ll look at where to start, and ideas for reducing costs, especially general overheads. Also we’ll look in detail at a practical way to find out where all that manpower time goes, from allocation through to recording and analysing. Importantly for some we’ll also see how to deal with doubters – those who oppose the rationale for measuring where time goes.

First things first

To be able to control costs you need to know what they are – a statement of the obvious if ever there was one! To be sure, the degree of cost breakdown that we’ve looked at so far will, ...

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