It's called the "strategy tax". I read about this concept in an article on Salon. The tax relates to the cost of long term strategic commitments. If the tax is too low, the team will be unprepared for the future, and unable to react quickly enough. If the the tax is too high, the necessary and immediate needs cannot be met, and failure results. This is a concept I have understood for some time in my software career, but now I know this fabulous term to associate with it.