Is Industrial Cost Accounting Applied to Accounting Firms?

I think time sheets are the bane of the accounting world's existence. I don't think it makes any sense to track an individual down to that level of detail. You know, if you're doing client events and you've got three a year, do you want to name them? And so for budgeting purposes next year, how much it costs. So is she better than me? That's not a realistic comparison.