USA Cost accounting for test infrastructure development

Sep 6, 2019
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I am managing a team which develops a test infrastructure that is used to test whether the hardware and software we want to deliver to our customers fits its intended use in regulated industries. Unfortunately, there are always discussions, the development work of our team would be too expensive.

The main problem here is that the team members account most of their efforts as development services, not as project support. The reason for this, in turn, is that the main development effort is spent in generalizing the test infrastructure, making it faster and faster to build project-specific solutions. This in turn means that the pure project-specific work is becoming less and less, which is why less and less can be accounted as project support.

We are now looking for a creative accounting model, that would be a win-win situation for both our development team and the project team.

Some ideas might be:
- account each project per used test infrastructure hour
- require a flat rate per project to use the test infrastructure

Any suggestions are highly appreciated.


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