Management and accounting becomes more complicated when you have a fabrication business or a raw material transformation plant, because its important to calculate certain costs and to measure certain elements in order to ascertain your cost and by consequence, your business profitability. Analytical accounting allow you to establish prices to your customers depending on your desired margin of profit.

If you consider your rejection rate during your operation process as well as your imputation rate, then you can calculate these fees in your budgetary expenses in order to determinate an efficient and precis cost price.

It's necessary for a contractor to know his break even point in order to know the sale figure required to have a profit at zero, so to know the amount needed to avoid financial loses. The direct labour required to do the fabrication work is an important element in tha analytical accounting because it's usually the largest operation expense.

With these simple information in management accounting, a contractor could easily see clearer and avoid paying important fixed fees in management of bureau personal.

The easy and free solution for a contractor is the one about making his own accounting and a ledger book is necessary.