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I am looking for links and advice on studies done on the breakdown of costs associated with Software development.

In particular I am looking on what percentage of effort is testing vs programming, and how it changed with team sizes, duration of project and similar factors.

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Start here: http://en.wikipedia.org/wiki/COCOMO

The COCOMO model is simply based on a statistical analysis of a large number of projects.

The book provides the details of how the various ratios were derived.

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