Case study summary
FROM EXPENSE TO STRATEGIC ASSET
Reframing how Design was funded to unlock capacity, improve delivery, and create $3M in immediate savings
- Role: Design leader — business case and operating model
- Company: Gap, Inc.
- Focus: Design funding model and capacity planning
- Disciplines: Product Design, Research, Content Design, Design Operations
Product Design operated within a fixed annual expense budget while Engineering and Data Science scaled alongside the company's portfolio of funded initiatives. As demand shifted from year to year, that structural mismatch produced a recurring capacity bottleneck.
The visible symptom was Design delivery falling behind adjacent functions. The underlying problem was not team performance — it was an operating model that funded interdependent disciplines in fundamentally different ways, and risked framing a structural issue as a Design performance issue.
I built the business and accounting case for treating qualifying Design activities as capital investment. That meant approaching Finance with evidence grounded in accounting principles, modern software development practice and the durability of specific design contributions, then connecting delivery metrics — cycle time, throughput, rework, capacity, allocation — to the investment imbalance.
Working with senior leaders, Technical Program Management and Product Operations, I defined which activities could qualify, and how the organization would plan, track and govern both kinds of spend. The model produced meaningful immediate savings and a more sustainable way to fund Design, so future planning can account for design capacity alongside strategic portfolio demand.
What the full case study covers
- The funding model and which design activities qualify as capital work
- The evidence and delivery metrics used to make the case to Finance
- The approval process and cross-functional governance
- The financial outcome and its effect on hiring and delivery capacity
The full study is access controlled — it contains confidential work.