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,
multidimensional patterns that shape the relationships from which results,
such as cost and profit, emerge in a living system (ibid.: 188).