Introduction: The Gap Between Estimate and Reality Every digital agency starts a project with a solid estimate, a carefully crafted Statement of Work (SOW), and a target profit margin. Yet, for many, the final Project P&L shows a margin far lower than planned, or worse, a loss. Why the disconnect? The problem isn't the initial estimate; it's the lack of operational discipline and proactive control during project execution. In a service business where time and human expertise
