Price-Led Costing Replaces Cost Accounting
Because cost and profit are not objects, but are properties that emerge from
relationships, quantitative measures can only describe them, they cannot
explain them. Quantitative measures, unlike art, music, or the stories and
myths that humans fashion with words, cannot convey understanding of the
multidimensional patterns that shape the relationships from which results,
such as cost and profit, emerge in a living system (ibid.: 188).