Does anyone use a rule of thumb basis to estimate the effort required for testing as a percentage of the effort required for development? And if so what percentage do you use?
From my experience, 25% effort is spent on Analysis; 50% for Design, Development and Unit Test; remaining 25% for testing. Most projects will fit within a +/-10% variance of this rule of thumb depending on the nature of the project, knowledge of resources, quality of inputs & outputs, etc. One can add a project management overhead within these percentages or as an overhead on top within a 10-15% range.