Modelling software quality costs by adapting established methodologies of mature industries

In the software sector, the calculation and modelling of quality costs have not achieved the maturity of other industries yet. In this paper, a model that bridges the gap between classic cost accounting and software development specific models is proposed. This model considers defect introduction and removal, and can be applied to different granularities. An implementation plan is suggested for its instantiation and explained exemplarily by a commonly used software quality model.