Give me any software product life-cycle and I can reply to you, what business value good software testing could provide you – if you want to know. If not cool with, me – that’s your call on your business objectives.
the primary reason that testing happens in a business context is to help the business achieve their primary goal, which is to make money. Or even more simply, businesses choose to pay for testing *only* because they believe it costs less to pay for it than it will cost to *not* pay for it in the long run.
from [ A Context-Driven Approach to Delivering Business Value | March 7, 2012 ]. As a good starter – use the following model of testing from a business perspective (from the article above) to tune us into discussion how testing add business value to any project state