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A Study on Improving the Defense Software Development Cost Estimation System

  • Journal of Advances in Military Studies
  • Abbr : AdvMil
  • 2026, 9(2), pp.119~141
  • Publisher : Institute of Defense Acquisition Program
  • Research Area : Social Science > Military Science > Other Military Science
  • Received : September 21, 2026
  • Accepted : October 2, 2026
  • Published : October 31, 2026

Lee Jisun 1,  Hwang Hyunho ORD ID 2,  Choi Eunbi 3

1(사)한국국방기술학회
2한양사이버대학교
3국방기술진흥연구소 비용분석팀

Accredited

ABSTRACT

Defense systems increasingly rely on software (SW) and artificial intelligence (AI), yet defense SW development costs continue to be estimated primarily based on labor effort and wage rates, with insufficient consideration of project characteristics and technical complexity. This study examined practitioners’ perceptions of the current cost estimation system and explored potential improvements. Survey items were developed through a preliminary survey of 35 small and medium-sized defense SW firms, followed by a five-point Likert-scale survey of 96 practitioners. All eight identified limitations received mean scores significantly above the neutral midpoint (M = 3.71–4.00, p < .001). Across all 13 cost items, perceived necessity significantly exceeded current levels of cost recognition(d = 0.36–1.33), with the largest gaps (+1.64 to +1.78) observed in maintenance and performance enhancement, AI testing and validation, dataset construction, and model training. AI-related items were perceived as equally necessary as non-AI items but were significantly less reflected in current cost estimates. Respondents also expressed strong support for project-specific adjustments (M =4.12) and five proposed adjustment factors (M = 3.84–4.08). These findings suggest that effort-based estimation should be retained as the baseline while AI development and life-cycle costs are separately identified and project-specific adjustment factors are incorporated. The proposed cost estimation framework remains conceptual and requires further validation using actual project cost data.

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