Volume 42, Issue 12 - December 2007

the Business

’Twas The Morning After  
by Lyle R. Hill 

It doesn’t stop, and because it doesn’t stop, neither can you. It’s been called all kinds of things … a hungry animal … a runaway freight train … an unstoppable roller coaster … a furnace in need of constant stoking. 

Accountants often simply refer to it as overhead or perhaps fixed costs. But regardless of what you or they call it, it has to be covered and if that means working late into the night or on weekends or even during holidays, you do it because it needs to be done. So with those happy thoughts in mind, the following was written. It should be read to the cadence of ’Twas The Night Before Christmas.

’Twas the morn after bid day and all through the place,
not a person was smiling … not even a trace.
The drawings were awful and the specs even worse,
to have bid such a job … seemed almost perverse!
But the backlog was low and no time for joking,
the rent was now due … the furnace needed stoking.
If work didn’t come soon, things would get brutal,
we’d soon have to close … kit and caboodle!
We pondered aloud, what could be the matter?
we missed the shop’s noise … the clank and the clatter.
Then what to our wondering eyes did appear, 
but another G.C. … with a bid for next year!
Dropping plans on the desk, he said to our sorrow,
work all night if you must … I need your price by tomorrow!
Wake Pete, get Mike, sharpen pencils for Jerry,
call Lou, page Tony … order dinner in for Terry!
We rolled up our sleeves, started coffee abrewing,
and wondered aloud … what the heck are we doing?
There’d be no sleeping tonight, though rest we were needing,
for the beast known as overhead … was in want of a feeding!
And if by life’s fate, this job goes to some other,
sure as reindeer do fly … there’s always another.
Thus let me exclaim to those far and those near,
Merry Christmas to all … and to all a GOOD YEAR!

And let me also take this time to thank you for all of the support and encouragement that I have received this past year from so many of you. I even appreciated the comments from those of you who disagree with something I’ve written because at least it means that you took the time to read an article. Your letters, calls and e-mails have been a real source of pleasure and I hope each and every one of you has a terrific 2008! 

Lyle Hill is president of MTH Industries of Chicago. Mr. Hill’s opinions are solely his own and not necessarily those of this magazine.


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