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Regarding your other comments about ROI and testing being a “support” task, I would then suggest that you must also state that:  All disciplines on a project are then support tasks, and  All affect ROI. I think that your statements are being used to make your ratio case fit. And that is okay if it seems to be working for you. Anyway, the topic is interesting and will certainly be debated until the cows come home. I haven't seen the cows come home in my lifetime and no doubt will never see that happen. I suspect ratios are here to stay and can be put into the same category as the waterfall.

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Developers: testers ratio – testing estimation.

general software testing | perspectives
There are two things that I (subjectively) see bad about the topic: 1) when manager assume that test estimation could be done based on developers : testers ratio 2) when a tester or test lead don’t understand why the Manager is so concerned about this ratio or even see it as Manager’s lack of understanding of testing process. You could find a lot against 1), this post is against 2). Just as with any statistics developer to tester ratio is useful statistic to be gather and kept track of but only if it is not used the primary or the only aspect for either planning or post project review..

The original intro
Note: I added the text above after comment by Jake Break. See the original intro and content of this message below.

Two of the frequently asked questions is how to estimate testing based on development estimation and/or what should be the developer: tester ratio.
Although the ratio is most attacked estimation approach and I don’t recommend to takes this as base estimation, I still want to attack those who attack the idea of considering the ratio. Do you know the term ROI (return of investment)?. If we look at testing as support task, the D:T ratio is proportional to I, isn’t it? There are no direct R however, we got paid for D work...

What does the ratio means?
Testing is support task. Project invests time and money into testing directly and indirectly. They have to pay for testing hours and for developer hours spending in transfer of information to testers, solving their environment/configuration issues, and more. You are probably lucky to be able to say “based on we will need X testers on that project and I don’t care how much developers there are and how big the project team is”. As far as I know IT industry was so lucky some 10 years ago to say to company – IT solution will cost you this much and you should afford it because you can’t live without an IT solution. Things changes and now we – IT have to prove the ROI: return o investment for implementing IT solution. Show that they will have less manual work and save money on personnel or something. Those ROI things are tricky in and so they are in testing. But one thing I could tell you – I do care and I do care a lot what is the developer to tester cost ratio on the project, because this shows me how much project is investing into testing – into having us – testers in project. They are supporting our profession and don’t be naive, they don’t want us because they believe in better quality and in better life. We are an investment only – investment to ensure UAT runs smoothly and we got paid for the project.

You could test more or test less – the result will be a more or less complete list of defect for developers to fix. They don’t want to fix everything, only enough to pass the UAT, don’t they? Or in other cases to accord to some regulations or something. That’s not project’s or company altruism that cause tester profession to be established and well (more or less) paid.

Case story: my project (context where it fit)
I'm proponent of context-driven school as I've mentioned before. So I'll give you context-driven example: the real example from real life.
When I plan testing for project that have a stable development team but the scope of the project is not so clear I do say to my manager I will need one more tester to do that project, although I don’t know the scope of testing and even the detailed scope of a development. I do know however on an average how much code that development team is capable to produce, how much bugs they will introduce along the way. Although I don’t know features in detail I know architecture/design so I know how testable will this be. And I know quality goals from management.
I mean I never compare head count. Tester just as developer performance may vary from person to person, depending on their skills, experience, etc. I’ve experienced one tester doing even better work alone when replaced team of 3 testers. More over - there are specialization. So when I say I need one more test it is not based on fact that I have 5 of them already, it is based on fact that I have those 5. And I say I need one more with skills, e.g. I need U.I. tester preferably with a business knowledge, or I need one with development knowledge.

Thanks! I really missed to pint out my point

JakeBrake, I’ve updated the blog based on your comment (and learned a lesson to better consider the message next time). I agree that There is a very good probability that test-estimating discussions on a large number of DAWN_TOTAL never included the word ratio! and this is what bugs me. Few years ago I did think that this is right to never include them and now I don’t think that any more – reasons for that is the message.
I’ve red your TORG effect when you posted it and enjoyed the story as it recognized me of other projects (not mine) in my company where ratios are never discussed: those are top priority projects and get every testing resource they could reasonably employ. That is what I would add to your TORG story: adding more testers to project, with belief that this will help the issue (as managers think this is the “testing” issue).
Regarding “support” – well this is what I’ve seen on conferences and red others writing, it is not my idea. You are somehow right – everyone besides developers whos work-product is solved are support. In SCRUM (as far as I understand) even manager (scrum master) is supposed to be team support rather than manager, but SCRUM is not 100% accepted ideology however.

Shoehorning Ratios

Ainars, It sounds like you feel discussion of ratios is an attack on you personally. I would not consider discussion about ratios as an attack and I certainly would not take it personally, either. Please consider the following along with the responses to your blog entry about “great testers”. Please understand that people are not trying to put a halt to the usage of ratios. If "ratios" work for you, that is good. Ratios are not for everyone, however.  The universe of software applications is vast and some of that vastness is devoid of ratios.  If one could calculate the number of software projects since the dawn of computing (DAWN_TOTAL) and then calculate the percentage you have personally worked on, I believe you would find it at less than 0.0001 percent.  There is a very good probability that test-estimating discussions on a large number of DAWN_TOTAL never included the word ratio!  There is a better probability that any estimating involved traditional methods, whether they were accurate or otherwise. Of those projects having blown the estimates, ratios would not have helped since the breakage was probably a result of failure to properly estimate using established methods. Ratios may be useful in project post-mortem analyses and could be useful to provide a ballpark estimate. However, they are not a substitute for tried and proven estimating methods. Why fix something that really hasn’t been proven as being broken? When so many projects repeat the TORG effect, wouldn’t it be nice to really try good estimating methods and follow through?
The TORG EffectThe Waterfall Effect