I think MBA here is a label to fill in for a cost-first mindset vs maybe a value-first balance. By that I mean a more balanced view of the company making money

I think MBA here is a label to fill in for a cost-first mindset vs maybe a value-first balance. By that I mean a more balanced view of the company making money not by prioritizing first order mechanics of profits, but more in depth view of how the profits are maximized by actual product workings - which tends to be represented at secondary, tertiary, or even deeper level in the accounting structure if at all.