Software Engineering

7.2.2.1   Cost associated with implementing the complete set of software 
requirements
Every software requirement involves a cost and schedule burden that impacts the 
planned software development effort. The desired functionality and level of per-
formance must be understood to properly establish the work effort necessary to 
satisfy a requirement. The WBS must provide a basis for tracing software require-
ments to project and technical plans. The later a change in scope is considered, the 
greater the impact of that change. This is due to the need to reevaluate architectural 
impacts, redesign, code, and test existing software units, reintegrate and test soft-
ware components, and accommodate the changes within technical plans and docu-
mentation. This should be recognized as a form of rework necessary to refine an 
already generated work product to conform to a new set of conditions.
As a rule of thumb, software requirements should reflect the software product’s 
role in business or operational processes. The requirements should be minimal in 
number, but sufficiently articulated to ensure that the testing strategy adequately 
demonstrates the effectiveness and efficiency of the product performance when sub-
ject to various levels of operational stress. Operational concepts must be translated 
into technical terminology to guide the establishment of a complete, efficient, and 

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