Does It Really Matter That Amazon Can't Manufacture A Kindle In the USA? - Forbes
http://www.forbes.com/sites/stevedenning/2011/08/20/does-it-really-matter-that-amazon-cant-manufacture-a-kindle-in-the-usa/
“…an illustration of the mental guide-rails generated by cost accounting. There is an automatic assumption that when faced with a market challenge the way to be more competitive is to cut costs. The possibility of adding more value is unconsciously eliminated.”