‘Twas the Night Before New Years

Jan 16, 2014

factory cartoon

‘Twas the Night Before New Years, when all through the works, Not a creature was stirring, not even the clerks.

The budgets were stored in the computer with care, In hopes that the coster’s soon would be there.

The managers were nestled all snug in their beds, While visions of variances danced in their heads.

And the CFO in her ‘kerchief, and I in my tie, Had just settled down for a long winter’s nigh.

When out on the lawn there arose such a clatter, I sprang from the desk to see what was the matter.

Away to the window I flew like a flash, Tore open the shutters and threw up the sash.

When, what to my wondering eyes should appear, But the Cost Team from Vaughan already this year.

They jumped from their car and ran straight for the door, We knew in a moment we must hide on the floor.

But it was too late for our lights they had seen, They came thru the door like a costing machine.

The partner was angry I could tell at a glance, He seemed to know that all was askance.

He called in his coster’s and called them by name Each knew their job – and none were the same.

Check all of the steps, he told them with glee, I know that’s wrong, just how – we will see.

The budgets were right it seemed to them all, But what could it be to cause such a big fall?

The classified costs were also done right, We must look harder with all of our might.

The allocations are wrong, that has to be it, But the model worked right, and all the parts fit.

Reporting is wrong, he said to the staff, But that was untrue, so we all had a laugh.

His patience was gone, it was easy to see, With one step left, the problem must be;

We all stood in fear, cause we knew he was right, What must we do to get out this fight?

Reconcile, reconcile, reconcile all; By computer, by hand or the model will fall.

We spoke not a word, but went straight to excel, And soon we were done, all had went well.

The Cost Team was happy, there was nothing to fear, But we all knew in our heart, this would be back next year.

We all heard them exclaim, ere they drove out of sight, Happy Costing to all and to all a good night.

Categories: Cost Accounting