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Having returned recently from the World of Concrete, we once again are amazed at the number of contractors who simply do not understand their production costs. Job costing is both critical and invaluable to any construction owner, superintendent, or supervisor. Proper job costing will have a profound impact on profitability, competitiveness, quality, longevity, and even employee morale. Designing the right costing process for your company can be challenging but not impossible.