If Carnegie said, “Watch the costs and the profits will take care of themselves,” Johnson is saying, “Nurture the means. The results will take care of
themselves.” Kaplan would say, “Measure the result and the means will take
care of themselves,” and I say, “Watch your value, and the profits will take
care of themselves.” The truth, most likely, lies somewhere in between,
which is why I have borrowed ideas from both of these thinkers. However, I
suspect that Johnson is closer to the truth than Kaplan, as even Peter Drucker
might agree: