They can be measured. Lots of companies don't, which is mind-boggling.
When a release goes sideways and has to be rolled back, you figure out why. Ah, you launched a feature that revealed an intersection of edge cases in your testing? That's n developers * m hours * p dollars of blended dev salary down the drain.
When your feature delivery slows to a crawl over time, you dig in – your programmers aren't getting worse over time... are they? No, you find that a ticket that took your average developer x hours to deliver at the beginning of your development now takes 2x or 3x. Make a value stream map and you'll find out that your test suite has become so sluggish that your developers can't iterate quickly, that QA now measures regression time in days not hours, and as a result your developers are taking on less work to compensate. X dev hours * Y blended rate in ongoing waste, plus factor in the value of missed sales because of missed features if you want to really put a point on it.
> It's not really about finding the right metaphor it's about lacking a common, shared unit of account.
Name the local currency you get paid in – dollars, Euros, pesos. That is the shared unit of account. If you don't care about it, start walking up the org chart. You won't have to go far before you realize that's what actually matters, and that engineers who can translate technical risks and inefficiencies in their world to dollar values are highly valued.
