Roger Martin:

The entire white-collar workforce of the modern company works in decision factories where they pump out decisions such as what and how much to produce, how to market and sell what is produced, what new things to consider producing and selling, where to sell what it produces, how to protect the IP behind what it produces, and so on.

If you had that as your conceptualization, you would naturally do things such as organize around decisions; measure output in terms of decisions; measure and work on enhancing the productivity of producing decisions; and so on. But companies don’t do any of the above because their conceptualization is of a coordination and control structure, not a decision factory.