That manufacturing job shop brought Gerry in, he advised them to bid lower on new projects, and business started improving right away.

FORBES: Businesses Lose Money From Bad Accounting

At a more sophisticated level, a manufacturing job shop I consulted for had a cost estimate per job, but it included lots of overhead allocations.

FORBES: Businesses Lose Money From Bad Accounting

Unemployment is still low but in manufacturing and retail you see lots of job losses and shop vacancies.

WSJ: Nick Greiner: Laying the Groundwork for Growth in Australia