of determining the cost of additional works. Most methods of cost estimation bring satisfactory results only at the stage … of pre-implementation analysis. However, suppliers need to know the estimated cost as early as at the stage of trade … information about the value of work, but also about the minimum and maximum expected cost, and the most likely range of costs …

I argue that lean software development firms become more productive if they align their lean managerial accounting … systems and lean software development processes. I conduct an experiment on software development teams that have used lean and … agile software development practices. A treatment group is re-trained in lean software development practices, and after …