Abstract
Software testing efforts covers the major portion of any software development project's cost. Project managers are more inclined towards estimating the testing effort in order to develop strategies to manage resources. A comprehensive empirical investigation to study the impact of the individual structural components of software project estimation on the software testing efforts is presented in this work. The research model of this study establishes a theoretical foundation for structural components of Function Point cost estimation method and software testing efforts in order to evaluate their interrelationship. We used the data of 211 software projects covering a broad range of hardware, software and organizational types from International Standard Benchmark Group data repository to conduct the empirical study. The results of this investigation provide empirical evidence and further support the theoretical foundations that the software project cost is positively related with software testing efforts.