cost of delay

management, MPD

How Flow Exposes the Reality and Costs of Progress, Part 2

How does your team show progress? Do they use activity-based (cost accounting) measures? Or, do they demo running, tested features? And possibly use a product backlog burnup chart to see each feature set’s relative progress? How can we understand the costs of this progress? I am a big fan of demos and a product backlog […]

management, MPD

How Cost Accounting Hides the Truth from Management, Part 1

All organizations use cost accounting to report on their revenue, including profit and loss. We are so accustomed to using cost accounting that we don’t realize how it hides the truth about our progress. Worse, cost accounting creates and reinforces a culture of resource efficiency thinking. (In resource efficiency, the person is the unit of

newsletter

Drowning in Work? Three Tips to Help You Choose Your Single Focus

This is Johanna Rothman’s July 2026 Pragmatic Manager Newsletter. The Unsubscribe link is at the bottom of this newsletter. (Looking for the video? I post the video within a few days of publication on my YouTube channel.) Are you drowning in work? While I mostly speak with project and program managers, or “people” managers, everyone

newsletter

Want More Predictability? Ask About Investment and Value, Not Cost

This is Johanna Rothman’s July 2025 Pragmatic Manager newsletter. The Unsubscribe link is at the bottom of this email. Mike, a new senior leader, wants to know when Engineering will deliver specific projects. He would prefer more accurate estimates, but he’s okay with relative sizing, such as: Small projects: Not more than a quarter (12

management, MPD

How to Link the Team’s Measures to What Managers Want

Your managers want to measure all kinds of interesting pieces of data to run the company well. Much of that is reflected in your organization’s Profit and Loss (P&L) statement. (There’s a great site with an explanation of a P&L statement.) Notice any organization’s three big numbers: Revenue, all the operating expenses, and net earnings.

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