Cost Accounting is enemy ...

Cost Accounting is enemy number one of productivity.
 Eliyahu M. Goldratt

Quotes from the same author

An hour saved at the non-bottleneck is a mirage.
 Eliyahu M. Goldratt
I say an hour lost at a bottleneck is an hour out of the entire system. I say an hour saved at a non-bottleneck is worthless. Bottlenecks govern both throughput and inventory.
 Eliyahu M. Goldratt