The gap
The cost is not inside any one system.
It is in the space between them.
Every system in the building was a sound decision on the day it was bought. None of them were bought to talk to each other. So the numbers exist and nobody can produce them on demand, the same figure is retyped again and again before it reaches a meeting, and the work that connects it all is done by people who should be doing something harder.
Plant floor
Inventory
Records
Scheduling
Finance
A schematic showing separate systems: plant floor, inventory, records, scheduling and finance, with a connecting layer drawn beneath them.