Object-Oriented and Classical Software Engineering 8th Edition by Stephen Schach

Exercise 2

A software development organization currently employs 91 software professionals, including 18 managers, all of whom develop as well as test software. The latest figures show that 26 percent of their time is spent on testing activities. The average annual cost to the company of a manager is $162,000, whereas nonmanagerial professionals cost $121,000 a year on average; both figures include overhead. Use cost-benefit analysis to determine whether a separate SQA group should be set up within the organization.