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.

closed as not constructive by yannis Mar 25 '12 at 0:23

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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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