17 · EY-Parthenon · Minerva judgment

Software Company R&D Black Box: Immediately Reprioritize Product Investment, or First Build Reversible Performance and Portfolio Evidence?

Current product policyLast updated September 30, 2026

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Minerva judgment

Establish a time-boxed, stoppable R&D performance and portfolio evidence gate first, requiring each product to submit minimum evidence on strategic role, roadmap, customer outcomes, and spend-to-progress linkage before comparing trade-offs; this path avoids harming effective investments without evidence, or allowing sunk costs to grow unchecked

Decision owner in the teaching simulationChair of the Product and Technology Investment Committee, in an independent educational simulation

Human-controlled next action

The committee chair approves launching a time-boxed evidence gate and assigns each product owner to submit the minimum required evidence (roadmap, customer outcomes, spend-to-progress linkage) within the deadline

What would reverse the recommendation

If, before the gate expires, specific evidence of a time window and resource lock-in is obtained for the product identified in U3 as 'approaching an irreversible commitment,' showing that waiting for the gate to expire would cause substantial irreversible loss, then that product should be immediately reprioritized or stopped, rather than waiting for the full gate mechanism to complete

Illustration of a team reviewing decision cards around a meeting table
Decision review illustration

AI-generated illustration, not an actual customer scene or product screenshot. It does not demonstrate outcomes or imply endorsement.

Official public source

EY-Parthenon · Software Strategy Consulting Services — Helping CEOs gain insight into technical progress and R&D spend

Evidence and endorsement boundary:Independent teaching simulation. The named consulting firm supplied the public source only; it did not use, review, endorse, sponsor, certify or commission Minerva Advisor. This evidence does not claim customer results, ROI or a permanent service-level guarantee.

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