Why do manufacturers still rely on direct labor-based cost models? Why can't a distributor tell you the cost of picking or processing an order? Why can't a bank measure the profitability of a commercial loan? Why can't an exhibit management company measure the cost of managing an exhibit's tour? Why can't an industrial gas company measure the cost of serving each customer? Why do companies source products overseas when the total cost of ownership is higher than sourcing them domestically? Why do companies pursue high-margin jobs with low ROIs and reject low-margin jobs with high ROIs? Why do companies reject lean initiatives when they will substantially enhance their profitability? How can a company lose money when all of its jobs have a 10% markup?