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From Roadmaps to Revenue Systems: Product Management as an Enterprise-Level Capital Allocation Function
Subject area: Science,Engineering and Technology · Area of research: Business Management
DOI: https://doi.org/10.64388/IREV8I1-1714981
Abstract
Product management has traditionally been framed as a coordination function responsible for feature prioritization and delivery alignment. However, in scalable technology enterprises, roadmap decisions increasingly determine how financial and human capital are allocated across competing growth initiatives. This paper advances the thesis that product management functions as an internal capital allocation system—structuring investment decisions, shaping revenue architecture, and influencing long-term enterprise value. By integrating perspectives from corporate finance, internal capital markets, and strategic management, the study reconceptualizes product roadmaps as investment theses rather than operational artifacts. It develops a governance model that links prioritization logic, portfolio segmentation, risk-adjusted decision-making, and revenue system design. The paper argues that scalable enterprises achieve durable growth when product leadership institutionalizes capital discipline within innovation systems. This reframing elevates product management from feature ownership to enterprise-level economic stewardship, with implications for executive governance, organizational maturity, and strategic resilience.
Keywords
Product Management; Capital Allocation; Internal Capital Markets; Roadmap Governance; Revenue Systems; Portfolio Strategy; Enterprise Value Creation; Investment Discipline; Scalable Technology Enterprises; Product P&L Architecture
How to cite this paper
@article{1714981,
author = {Atakan Bolukbasi},
title = {From Roadmaps to Revenue Systems: Product Management as an Enterprise-Level Capital Allocation Function},
journal = {Iconic Research And Engineering Journals},
year = {2026},
volume = {9},
number = {9},
pages = {3584-3597},
issn = {2456-8880},
url = {https://www.irejournals.com/formatedpaper/1714981.pdf},
abstract = {Product management has traditionally been framed as a coordination function responsible for feature prioritization and delivery alignment. However, in scalable technology enterprises, roadmap decisions increasingly determine how financial and human capital are allocated across competing growth initiatives. This paper advances the thesis that product management functions as an internal capital allocation system—structuring investment decisions, shaping revenue architecture, and influencing long-term enterprise value. By integrating perspectives from corporate finance, internal capital markets, and strategic management, the study reconceptualizes product roadmaps as investment theses rather than operational artifacts. It develops a governance model that links prioritization logic, portfolio segmentation, risk-adjusted decision-making, and revenue system design. The paper argues that scalable enterprises achieve durable growth when product leadership institutionalizes capital discipline within innovation systems. This reframing elevates product management from feature ownership to enterprise-level economic stewardship, with implications for executive governance, organizational maturity, and strategic resilience.},
keywords = {Product Management; Capital Allocation; Internal Capital Markets; Roadmap Governance; Revenue Systems; Portfolio Strategy; Enterprise Value Creation; Investment Discipline; Scalable Technology Enterprises; Product P&L Architecture},
month = {March},
doi = {https://doi.org/10.64388/IREV8I1-1714981}
}