Each of the software project estimation techniques leads to estimates of work units (e.g., person-months) required to complete software development.
A recommended distribution of effort across the software process is often referred to as the 40–20–40 rule. Forty percent of all effort is allocated to front end analysis and design. A similar percentage is applied to back-end testing and coding (20 percent of effort) is de emphasized.
This effort distribution should be used as a guideline only.
The characteristics of each project dictate the distribution of effort. Work expended on project planning rarely accounts for more than 2 to 3 percent of effort, unless the plan commits an organization to large expenditures with high risk.
Customer communication and requirements analysis may comprise 10 to 25 percent of project effort. Effort expended on analysis or prototyping should increase in direct proportion with project size and complexity.
A range of 20 to 25 percent of effort is normally applied to software design. Time expended for design review and subsequent iteration must also be considered.
Because of the effort applied to software design, code should follow with relatively little difficulty.
A range of 15 to 20 percent of overall effort can be achieved. Testing and subsequent debugging can account for 30 to 40 percent of software development effort.
The criticality of the software often dictates the amount of testing that is required.
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