Abstract
We propose a way to calculate the cost of offshore and onshore outsourcing software development by out-sourcing maturity. We provide example calculations. Because each cost factor is not correspond to one maturity factor, we estimate maturity factors correspond to each cost factor, and calculate and sum up development cost. In those calculations, the best efficiency is 40% cost cut, the worst is 22% increase of cost and onshore outsourcing is 12% cost cut. We shall brush up those maturity items and cost parameters by real development data. And use this method to propose outsourcing development to our customer.