Try this simple test. Go to your file cabinet, pull out the file for one of your current projects, and in less than 15 minutes, determine the costs of materials for the project to date. Time's up. If you just barely got started on the cost data — or worse, if you couldn't find the folder — it probably means you don't know if you're running a profitable project, let alone a profitable company. You're not alone. During our early years, we learned the hard way (usually through our wallet) that the foot-battle for profits is won or lost in the arena known as "job costs." So we implemented a system of procedures and forms to be used on