Administrative work should probably not exceed 10% of the budget, especially in a small company, where the advantage is to have less requirements in that area.

Administrative work should probably not exceed 10% of the budget, especially in a small company, where the advantage is to have less requirements in that area. Marketing and sales, it depends on what you sell to whom. Let’s say 10-20%. Then there’s a grey area. Obviously there needs to be a feedback loop between clients, development and business. If the business/idea guy facilitates a lot of this and is mostly responsible to maintain the relationships, then he is part of development. So another 10-20% give or take. That 50% number seems kind of fair. Ultimately it implies that both are putting in the same time and effort. If the business guy is getting overwhelmed, the developer guy can automate things, talk to clients, write pretty documents for clients or take on some admin tasks. If the developer guy is overwhelmed then the business guy can simplify requirements negotiate deadlines, do manual testing and feedback, organize tasks and so on. What I‘m trying to say is that 50% might be more of a social contract rather than an a priori, objective assessment of value.