In my experience, the thing that has the most significant impact on a movie’s budget—but never shows up in a budget—is morale. [what’s true for a movie is true for a startup!] If you have low morale, for every $1 you spend, you get about 25 cents of value. If you have high morale, for every $1 you spend, you get about $3 of value. Companies should pay much more attention to morale.
. His interview at the link is a trove of much more wisdom.