The death of Cost Accounting? Dima showed me some of his notes from school the other day and it sounds the death knell for cost accounting ... my life is now in turmoil. If you want to calculate the cost of ingredients for a meal in a restaurant or at a food processing factory, go to your local supermarket, butcher's or green grocer's, work out the cost of the ingredients and mutliply the total cost by 0.7. To find the selling price of your product, take the cost you have just calculated and multiply it by 3 ... hey presto! Let's boil that down to an even better process: find your costs and simply multiply by 2.1 (that's 0.7 * 3) and whoosh, the selling price in a nonce! Have I been wasting so many years of cost accounting endeavour? DW