Fazer as contas de merceeiro!

O meu amigo CS é capaz de gostar deste artigo "Discovery-Driven Planning" de Rita Gunther McGrath e Ian MacMillan, publicado na Harvard Business Review em Julho-Agosto de 1995.

"Discovery-driven planning offers a systematic way to uncover the dangerous implicit assumptions that would otherwise slip unnoticed and thus unchallenged into the plan."
...
"we start with required profits. We then work our way up the profit and loss to determine how such revenue it will take to deliver the level of profits we require and how much cost can be allowed. The underlying philosophy is to impose revenue and cost disciplines by baking profitability into the plan at the outset: Required profits equal necessary revenues minus allowable costs."
...
"we start with required profits. We then work our way up the profit and loss to determine how much revenue it will take to deliver the level of profits we require and how much cost can be allowed. The underlying philosophy is to impose revenue and cost disciplines by baking profitability into the plan at the outset: Required profits equal necessary revenues minus allowable costs."

Ou seja, nada como umas contas de merceeiro, para avaliar se vale a pena o empreendimento, ou não.

"Later, the company can analyze where the plan is most sensitive to wrong assumptions and do
more formal checks. ...
The company must build a picture of the activities that are needed to carry out the business and the costs."