Which of the following is NOT a Lean Budget Guardrail?

The option stating "Ignore Sunk Costs" is not considered a Lean Budget Guardrail because Lean budgeting principles emphasize making decisions based on future potential and current value rather than past expenditures that cannot be recovered. The core philosophy behind Lean budgeting is to focus resources on initiatives that can deliver value moving forward, rather than being influenced by costs that have already been incurred.

The other choices represent Lean Budget Guardrails effectively guiding budget allocation and investment decisions in a Lean portfolio management context. Applying Investment Horizons helps organizations categorize their investments based on their expected return over time. Approving Epic initiatives involves a strategic review process to ensure resources are allocated towards initiatives that align with the organization’s strategic goals. Continuous Business Owner engagement is critical, as it ensures that the teams remain aligned with business objectives, market needs, and evolving stakeholder requirements.

These guardrails promote effective financial governance, agility, and alignment with business goals, which are essential in a Lean-Agile environment.