Separation of Concerns is a classic software design consideration but in this anti-pattern, management takes a coherent concern (i.e. what opportunity does a potential software project represent), breaks it apart and tasks the pieces out to siloed business units.
One group creates revenue models to meet to top line goals, another group models costs as fixed budgets, yet other groups devise features and schedules. All without engaged participation by the developers who will be asked to implement.
Each actor has strong motivations to push one agenda (high revenues, low costs, aggressive schedules, ambitious feature lists) without offsetting responsibility for other concerns. The result is impossible project expectations.
Finally these separate models are patched together into a PowerPoint presentation and called a “plan”. “It’s alive! It’s alive!”
Related anti-pattern: the Anemic Management Matrix.