Mr. Haussler (42) still gets a tortured look on his face when thinking of the old systems. He was pleased when top management has decided that a new cost system was needed. His background included extensive shop floor experience starting, after school, as an apprenticeship at a machine tool company. While a machining apprentice, he had to fill in for the purchasing manager who become sick. In this position he learned how little office and staff people knew of actual operations. He decided to do a second more technical apprenticeship which occurred at Metabo. After one and a half years in the technical service division of a construction machinery producer he pursued studies in business. In 1972 he joined Metabo’s control department.