A software division in an IT company is considered to be a profit center whereas the Testing division is considered as cost center. A set of developers develop software, get it tested by a set of testers, sell it in the market and earn profits. The credits and benefits on success of the software never come near to testers.
Let us look at a model where testing is offered as a service that costs. Developers claim their software to be ‘fit’ for market after they develop it and do some testing at their end. If testers now test the software and find out meaningful bugs that could have created a ‘sorry’ situation at customer end, then for each of this ‘meaningful’ bug, some amount should be debited from development division’s earnings statement and should get credited to testing division’s earning statement. And the real cost of product is development cost + bug finding cost + bug fixing cost