Remembering the steps of a procedure can help in a familiar situation. When conditions change, repetition alone may no longer give a good result, because we don't know what assumptions those steps are based on.
Deeper understanding includes questions about why we do something and where there are limits to doing so. In learning, we can check this with a different example. In business, it is useful to explain which circumstances require the procedure to be adjusted.
Such knowledge leaves room for evaluation, instead of rote performance. Not every task needs to require a new theory, but we should recognize the moment when the known rule no longer fits the problem we are trying to solve.
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