If a team has learned something that is likely to affect the accuracy or value of the plan, they adjust the plan. The accuracy of the plan may be affected by the team discovering they have over- or underestimated their rate of progress. Or they may discover that a certain type of work is more time-consuming than previously thought. The value of the plan may be altered by knowledge the product owner has gained about the desires of likely users.

Потребительская ценность товара — это соотношение между преимуществами, которые получает потребитель в результате приобретения и использования товара, и затратами на его приобретение и использование.
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То же самое верно по отношению к производителю. Любой новый проект должен включить определение ценности для самого производителя.

Из той же статьи аскера:

Estimates and plans help us make decisions. How does an organization decide if
a particular project is worth doing if it does not have estimates of the value and
the cost of the project?

Organizations need estimates in order to make decisions beyond whether or
not to start a project. Sometimes the staffing profile of a project can be more important
than its schedule. For example, a project may not be worth starting if it
will involve the time of the organization’s chief architect, who is already fully
committed on another project. However, if a plan can be developed that shows
how to complete the new project without the involvement of this architect then
the project may be worth starting.
.