A consultant I worked with compared the organization we wanted to measure to an air mattress: If you press it somewhere, i.e., measure a specific point, the air

A consultant I worked with compared the organization we wanted to measure to an air mattress: If you press it somewhere, i.e., measure a specific point, the air goes elsewhere, and another part is inflated. He used this analogy to explain the importance of taking the entire situation into account, by applying full cost accounting.