Inaccurate cost estimations are one of the main reasons for difficulties in the implementation of projects for the development of software products. The latter circumstance is related to the lack of a unified approach to estimating software costs and the insufficient theoretical study of the topic as a whole. The goal of this paper is to study the complete set of elements that form the system and the cost estimating process. In order to achieve the goal the author generalizes theoretical and practical experience in the selected field, develops the conceptual model for cost estimation and examines in detail its components, namely, objects of estimation, field of estimation, legal system, methodological device, estimating instruments and time of estimation. We analyze relationships between approaches, methods and techniques. We introduce the principles within the cost-based approach, the concepts of aprioristic and a posteriori estimation. The author proves the suitability of the cost approach and the costing method for estimation of the complex custom software products developed through industrial way by large teams of specialists. The results of the work can be used in the further researches and during the development of legal instruments in the field of software engineering and estimating.
Highlights:
• Inaccurate cost estimations are related to the lack of complete approach to estimating process.
• The offered conceptual model allows ordering and examining the costing system.
• It is necessary to consider criterion of applicability during the tool selection.
• Experimental-statistical methods in the framework of the cost approach are the most suitable for the custom software estimation.
• Recalculations using more and more complex techniques in the first three stages of the life cycle increase the effectiveness of assessments.
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