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The Rate Is Not the Wage

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Getting the hour onto a job

Attribution, the hours that resist it, and what happens to an hour that reaches no job at all.

Printed plate of numbered abstract specimens0102030405

What a Job Is

A job is the container hours are charged to. How big it should be, when to split it, and what happens when the container is the wrong size.

Getting the Hour Onto the Job

The mechanics of attribution: when hours get booked, by whom, and the four conditions that decide whether the result means anything.

Work That Resists a Job Number

Some real work genuinely has no job to sit on. The six kinds, why forcing them onto a job is worse than leaving them off, and where they should go.

Rework, and Who It Belongs To

Hours spent doing something twice. Where they should be charged, why they usually are not, and what the figure is worth once it exists.

The Job That Was Already Invoiced

Hours arriving after a job is closed and billed. Where they go, what the practice of refusing them does, and the honest alternative.

Unattributed Hours

Hours paid and recorded against nothing. What they are, what they are not, and why the word used for them decides what happens next.

Quoted Against Incurred

Comparing the estimate with the outturn is the point of job costing. What to compare, what the comparison is worth, and the three ways it is usually spoiled.

Closing a Job

Closing is where a job's cost becomes final and where most of what could be learned is lost. The six-step close and why it takes five minutes.