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    <p>There are two types of estimates: <strong>task estimates</strong> and <strong>project estimates</strong>. You can view these as the big and small pictures.</p> <p>Project estimates are necessarily high level (granularity no smaller than days typically) and must include things like:</p> <ul> <li>High level architecture;</li> <li>Time for testing;</li> <li>Ramp up times;</li> <li>Defect processes;</li> <li>Time for documentation;</li> <li>Relevant training;</li> <li>Assumptions;</li> <li>Dependencies (eg team A can't do what they need to until team B delivers phase 1);</li> <li>Critical path (which pieces are likely to determine if the project slips and by how much); and</li> <li>Risks.</li> </ul> <p>The more of those things that are missing, the more unrealistic (or risky) the estimates.</p> <p>The second kind of a task estimate, which is typically much lower level. For this kind of estimate it should be simply a task breakdown (with no task being larger than say 5 days).</p> <p>These don't tend to address the above items but some of them might be relevant, such as assumptions regarding decisions not made yet (eg production hardware). It may also be worth identifying who can and can't do the tasks due to relevant experience, background knowledge or skills (as that person or those persons may end up overcommitted).</p> <p>Other posts have mentioned the testing time should equal or exceed dev time. I strongly disagree with this. I've seen 8 hour dev tasks result in 100+ hours test time and 80 hour dev tasks result in less than 2 hours of testing. In both cases the testing time was entirely reasonable. The is no absolute correlation between the two. At best, there is a loose connection.</p>
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