Joel Spolsky, of Joel on software fame, says "The common belief is that when you're building a software company, the goal is to find a neat idea that solves some problem which hasn't been solved before, implement it, and make a fortune. We'll call this the build-a-better-mousetrap belief. But the real goal for software companies should be converting capital into software that works."
This isn't your regular run-off-the-mill management speak. It is a thoroughly readable and useful article. Go ahead and read it at http://www.joelonsoftware.com/articles/HighNotes.html