This blog post discusses the importance of modeling the business impact of software initiatives rather than just focusing on cost. It emphasizes the need for software teams to prioritize value delivery, particularly in the context of AI's influence on software development. The author provides insights on how to create a financial model that predicts the net present value of software initiatives, encourages collaboration among departments to assess impacts, and warns against the common pitfalls of misattributing success. The aim is to align software priorities with the company’s overall strategy while recognizing that models are inherently imperfect yet can drive better decision-making and accountability.