For many contractors, establishing the breakeven cost for each operation has become more difficult. They often then resort to quoting charges for work done on a combination of what they believe others are charging and under-cutting that rate in a race to achieve more output from their expensive machinery purchases.

There are established accountancy practices for establishing business running costs, but they are difficult to apply in the field and when on the move, as most contractors are during a busy season. Contractors need a more practical approach to reflect the nature of their business.