Follow the Money, Part Ⅰ

摘要

You have heard what people say: If you want to know how something works, just follow the money. Equipment management is no different, and it is useful to trace the flow of funds through an organization in order to understand and communicate how things work. This is the first of two articles that use a complex diagram to follow the money for a typical equipment-using company. This article will focus on the relationship between the job account and the equipment account, and will look at the operating-cost side of the equipment account. The next article will develop the same diagram a step further by focusing on owning costs and the capital account.