Let's assume (this obviously a much simplified setting) that you are planning to release a new product version that will generate $1mn in sales. There may or may not be one critical bug left in the version. If there actually is a critical bug, this will cost to you in terms of product replacements, customer supports and customer disloyalty total ...
Conformiq
On his model-based testing blog, Michael Mlynarski writes:
In this session we have discussed the ROI of software testing techniques. More than 20 experienced testers or test managers had difficulties on formulating the ROI of any testing technique. Two main arguments were about reducing the costs for bug-fixes in late stages of the development ...