This whole thing goes back to the accounting process of measuring "throughput" rather than some fixed number such as inventory.

This book "The Goal" was incredibly beneficial for me in understanding the concept of throughput. While the book is a parable focused on manufacturing, it can be easily applied to companies in tech. https://www.amazon.com/Goal-Process-Ongoing-Improvement/dp/0...

There’s a classic book called The Goal[1] which is an outstanding example of teaching using the Socratic method. The basic lessons of the book can also change the way you think about business in general and software engineering in particular, as a bonus. One important concept for example is to liken unreleased software to a big pile of inventory in a warehouse: the inventory doesn’t do the company any good until it is paid for by a customer. Similarly, software doesn’t do any good until it is providing value in production.

Although it is a business book, The entire book is written as a novel. The author talks in the intro about how showing the Socratic method in practice is one of his key goals.

It’s also excellent on Audible. The follow-up book, The Critical Chain, is about project management and is also life-changing with its awesome concepts.

[1] https://www.amazon.com/Goal-Process-Ongoing-Improvement/dp/0...