Basic Nercology

Several years ago I was asked to make a presentation to my professional colleagues on the subject of non-employee related costs and how they should be dealt with in the budget development and control processes. Although being able to handle these items properly is very important, the subject seemed to be very dry and dull. To make the subject more interesting and memorable I devised the concept of Nercology and also drew some graphics to represent the various little characters that would hi...