I’m big on metaphors, and I’ve always loved Joel Spolsky’s software-organization-as-yacht metaphor:
Think of your development abstraction layer as a big, beautiful yacht with insanely powerful motors. It's impeccably maintained. Gourmet meals are served like clockwork. The staterooms have twice-daily maid service. The navigation maps are always up to date. The GPS and the radar always work and if they break there's a spare below deck. Standing on the bridge, you have programmers who really only think about speed, direction, and whether to have Tuna or Salmon for lunch. Meanwhile a large team of professionals in starched white uniforms tiptoes around quietly below deck, keeping everything running, filling the gas tanks, scraping off barnacles, ironing the napkins for lunch. The support staff knows what to do but they take their cues from a salty old fart who nods ever so slightly in certain directions to coordinate the whole symphony so that the programmers can abstract away everything about the yacht except speed, direction, and what they want for lunch.
Management, in a software company, is primarily responsible for creating abstractions for programmers. We build the yacht, we service the yacht, we are the yacht, but we don't steer the yacht. Everything we do comes down to providing a non-leaky abstraction for the programmers so that they can create great code and that code can get into the hands of customers who benefit from it.