Cost Accounting

Homily of the 23rd Sunday in Ordinary Time
By Fr Oluwafemi Victor Orilua CSSp
Wisdom 9:13-18b, Philemon 9b-10, 12-17, Luke 14:25-33

Socrates, the philosopher, reminds us that an unexamined life is not worth living. While it is good to cherish the present moment, our true fulfillment lies in looking ahead, for the future holds the unfolding of our full potential. The future may appear uncertain or even gloomy, but we must face it with courage and move forward with intentionality.

In business terms, cost accounting is a branch of accounting which deals with recording, classifying, analysing, and controlling the expenses involved in producing goods or delivering services. Its primary aim is to give managers a clear picture of the actual cost of operations, products, projects, or processes, thereby enabling them to make informed and effective decisions. This helps the manger to be ready for any form of eventualities in the business operation.

Moreover, in the gospel of Luke 14:25-33, Jesus invites us to discipleship, and he wants us to count the cost of discipleship. It entails carrying our cross and sacrificing what is dearer to us in order to follow him. He was not looking for mere followers, but real disciples. We cannot hide in the crowd. We need to make ourselves visible and make concrete sacrifices for Christ.

The Lord said, “If anyone comes to me and does not hate his own father and mother, and wife and children, and brothers and sisters, yes, and even his own life, he cannot be my disciple. Whoever does not bear his own cross and come after me cannot be my disciple. For which of you, desiring to build a tower, does not first sit down and count the cost, whether he has enough to complete it?”

As we follow Jesus, we must be ready for an ordeal. But the Lord is there to help us in facing whatever challenges that come our way. He works in us to will and to do. He didn’t promise that all will be easy, but he assures us of his comforting presence.

May we always be prepared to face whatever challenges our following of Jesus bring. Amen.