Are there any economic theories around the concept of companies focusing on that which is easier to calcuate?
Your question is ultimately one about information flow in networks under conditions of imperfect and incomplete information. I like your distinction between "easy" and "hard" to calculate - it's a good rubric for problem classification.

I believe that work being done on complexity theory and information flows can help shed some light on how to think about the issue. Cesar Hidalgo is a leading thinker in this field and has assembled some very interesting tools in the context of global trade (the Atlas of Economic Complexity being one). At the level of organizations, there would be an additional layer of complication arising from behavioural anomalies in decision-making that tend to bias human beings in favor of decisions cast in terms of simple data sets with clear narratives. This is the other side of the coin to Nassem Talib's "narrative fallacy", and of course, any study of behavioural biases must also include some time spent with the work of Kahneman and Tversky.