Summary
Traditional tech budget concepts of “run the business,” “grow the business,” and “transform the business” are obsolete. Businesses need new tech budget and spending categories support and sustain new delivery practices such as outcomes-oriented agile product development, or the continuous update and refresh of existing applications to support new business requirements. In this report, we introduce Forrester’s tech budget categories of OTTERs, PANDAs, and MOOSE, as well as how to calculate them and how to use them to improve tech budget governance and management.
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