Jellyfish’s 2025 Annual Budget Planning Guide emphasizes efficient growth and the impact of GenAI on R&D planning. With economic uncertainty and AI adoption reshaping engineering productivity, 94% of leaders reported positive effects from GenAI, though it is not a replacement for headcount. SaaS firms are shifting from “growth at all costs” to efficiency, with median R&D spend dropping from 24% to 18% of ARR, though high-growth firms still exceed 30%. The guide contrasts top-down, bottom-up, and hybrid budgeting approaches, advising leaders to revisit goals quarterly, balance hiring with priorities, and use Engineering Management Platforms for visibility and alignment.

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