I&#x27;ve always felt the problem is that we&#x27;re trying to estimate something unestimatable. My thought&#x27;s always been that if the management needs of the company are that developer time should be quantifiable and that projects should have a direct ROI, then the most sense would be to only chase ROI in small projects of little risk, and leave business growth to big projects with lots of ambiguity and lots of risk. This is the same for any kind of business venture; why should writing software be any different?<p>In other words, if your process involves predicting time needed to complete a project, you&#x27;ve already failed.