There are a lot of hidden sources of value which are hard to quantify when it comes to anything like customer service. Therefore the errors that she was making are likely to be systemic in anyone who is trying to be economically efficient.
Actually not. People who do not try to measure what is going on make an entirely different set of systemic errors.
Which set of errors matters more depends on what you're doing. For anything resembling quality customer service, measuring tends to lead to the worse errors. But a CFO who does not reflexively try to measure stuff would be a disaster.
And it also sounds like the "MBA type" wasn't doing a very good job of calculating value added, which is a separate problem from opportunity cost.