Increased Development Man-Hours and Lower Profitability Due to Specification Changes and Defects
First written in FY2021. 1 of 2 entries say "Materialised", first in FY2026. Latest entry: FY2026.
Appirits moved to the "Worse" side of this theme in 2026, 4 years after the typical company in this theme (2022).
The whole theme swung hardest in 2017: 9 of 31 companies on the "Worse" side.
14 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「Rework arising from front-end-first design progression and inadequate scope management increased outsourcing costs and caused effort overruns, putting pressure on profit.」
In contract development, rework caused by inadequate specification and design management, higher outsourcing costs, effort overruns and deteriorating profitability actually occurred. - FY2021First statedAnnual report
「However, if customer requirements change substantially during development or unforeseen defects arise, development effort could increase significantly and profitability could deteriorate, potentially affecting our business and other operations.」
Risks relating to effort planning, effort management and quality control in contract development.