It really is very simple.
Assume FF is desirable.
Assume lenses catalog is optimized for APSc
Cost =
a + b + c + d
Capital =
a
Time
= b
Engineers =
c
Patents =
d
APSc Patents = d1
FF Patents = d2
a +
b +
c = Constant
d1 = Many
d2 = Few
~ d1 Cost < d2 Cost
Pentax product manager asks self:
if
a +
b +
c +
d1 = cost
and
What the market will bear = Price
then
"How many APSc bodies can we sell @
x profit / APSc body, soon?" = current FY Profit.
if
a +
b +
c +
d2 = cost
and
What the market will bear = Price
then
"How many FF bodies can we sell @
y profit / FF body, soon?" = current FY profit.
# APSc *
x = more Money sooner
# FF *
y = some Money later
Pentax product manager orders 90% capital allocation to K3 development and 10% capital allocation to FF development.
K3 outsells production target, makes fantastic profit and brings acclaim and new customers to Pentax.
Pentax Product Manager makes presentation to Ricoh corporate owners:
See? Told ya! Now I need more capital for FF so I can hire engineers, issue patents and license technology!
Ricoh corporate owners reply:
"Suppose we let you reinvest the profit from K3 in FF?"
Ya gotta work the Plan.