Although we write the feedback loop as Build-Measure-Learn because the activities happen in that order, our planning really works in the reverse orde… - Eric Ries

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Although we write the feedback loop as Build-Measure-Learn because the activities happen in that order, our planning really works in the reverse order: we figure out what we need to learn, use innovation accounting to figure out what we need to measure to know if we are gaining validated learning, and then figure out what product we need to build to run that experiment and get that measurement.