Abstract
To clarify the characteristics of cost-overrun software projects, this paper calculated Sales Cost Ratio from accounting information of a company in the embedded systems domain, and analyzed the correlation with outsourcing ratio as well as reuse ratio and effort ratio of each development phase. As a result, we found that the lower Sales Cost Ratio projects had the higher effort ratio of architecture design phase. We also found that high outsourcing ratio projects had higher Sales Cost Ratio, and that projects having moderate reuse ratio (greater than 0% and below 99%) had lower and disperse Sales Cost Ratio, which suggests troubles in code reuse will degrade the project profit.
