The Estimate That Protects Margin

Our project estimates keep losing money: [TWO RECENT PROJECTS - ESTIMATED VERSUS ACTUAL HOURS, WHERE THE OVERAGE CAME FROM, OUR HOURLY COST, WHAT WE FORGET TO PRICE - MEETINGS, REVISIONS, PM TIME]. Fix the estimating: the line items everyone forgets (kickoff, status calls, two revision rounds, file delivery), the contingency percentage justified by our own history, the change-order trigger written into the estimate itself, and the walk-away number for each deal type so discounting is a decision, not a reflex.