There are usually a few un-knowns involved, and normally quite a few people; from the requirements gathering %26amp; analysis, through to the architecture, GUI design, coding, testing and final cut of code... that's a few steps... and what makes it even more tedious is that there is often more than one person involved in each step. Budgets will usually blow out because if any of these steps fall over, then everything after that fails, so quite often, things need to be re-done. So in creating an estimate for a project, the project manager will need to factor in all of these elements and often try to rely on his crystal ball to let him know if everyone is going to get it right the first time, or stuff it up a few times and take longer to get things happening. . .
After working in technology for a brief period... this is how I saw it.
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