Introduction

When it comes to the addition of costs to the standard hourly rate bald statements such as 13p for absences, sickness and time lost through inclement weather, 11p for the extra cost of non-productive overtime, 100 per cent to cover site and head office overheads and 5 per cent of turnover for profit are unacceptable unless they are supported by detailed calculations capable of being checked and approved, or disproved.