I think this is a good article. It works well for internal "sales" too, where the main budget is developer time instead of dollars (which translates to dollars eventually of course). I've worked in these sort of teams for the greater part of my career and I've learned that the word "permissions", as referenced in the article, is an immediate trigger for asking for more capital i.e. dev resources to complete the project.

As the classic xkcd comic[1] implies, there is a large difference in difficulty for certain tasks that may be seen as roughly equal in effort to the end user.

[1]:https://xkcd.com/1425/