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Product Management5 min read

The 3 Financial Metrics Every PM Needs on Their Scorecard

Selected for the Mind the Product Newsletter. A deep dive on product P&L ownership and capital efficiency.

By Richard Ewing·

Transitioning from Output to Outcomes

Great Product Managers do not just ship features; they manage P&Ls. If a PM cannot articulate the financial unit economics of their domain, they are functioning as a project manager.

The 3 Core Financial Metrics

1. Feature Contribution Margin: What does this specific feature cost in cloud compute, third-party APIs (especially LLMs), and maintenance versus the revenue it drives or churn it prevents?
2. Cost of Delay (CoD): A quantified dollar value of what every week of delayed launch costs the business in lost revenue or market share.
3. R&D Capitalization Rate: What percentage of the team's sprint cycles count as Capital Expenditure (new value) vs. Operating Expense (debt and bugs).


Track your capital efficiency using the APER Scorecard. Featured by Mind the Product.

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Published Work

This article expands on ideas from my published work in CIO.com, Built In, Mind the Product, and HackerNoon. View published articles →

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Richard Ewing

The Product Economist — Quantifying engineering economics for technology leaders, PE firms, and boards.