Value cost always holds the highest weight of approval or veto in the corporate behavior. Through the first three analysis, we only have the last problem left unsolved. This is also the key to the cost of value: management granularity, we are the end Need to manage at a fine granularity? This brings up a philosophical question: Does the world need a black box? What does that mean? When we determine a management granularity, information that is finer than the administrative granularity will be hidden in the black box. This black box will become the constraint and constraint for our analysis depth or cognitive depth. We can find this balance point through value cost analysis to clarify the size of the black box and ultimately determine the characteristics of the objects that are connected to the Industrial Internet of Things.