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2027 / PART III · CAPITAL / CH24

The True Cost of a Task

Cost per customer-accepted result

Chapter 24 World · Concept artwork
THE JUDGMENT

Before the price tag, count accepted results.

A machine moving does not mean the customer’s work is complete. Use results that meet the customer’s acceptance criteria as the denominator, so capital allocation, operating costs and rework remain visible.

Cost per accepted result
= Total cost over the comparison period ÷ Customer-accepted results over the same period

Keep the payer, period and cost boundary consistent with the accepted results counted.