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This paper presents an assessment of several published statistical regression models that relate software development effort to software size measured in function points. The principal concern with published models has to do with the number of observations upon which the models were based and inattention to the assumptions inherent in regression analysis. The research describes appropriate statistical procedures in the context of a case study based on function point data for 104 software development projects and discusses limitations of the resulting model in estimating development effort. The paper also focuses on a problem with the current method for measuring function points that constrains the effective use of function points in regression models and suggests a modification to the approach that should enhance the accuracy of prediction models based on function points in the future.>
Matson et al. (1994) studied this question.