Cost of Test Case Study
The below link is to an excellent paper by Voon C. Khoo, published in the International Journal of Business and Management Invention, April 2014 edition.
The full title is Cost of Test Case Study for Multi-site Testing in Semiconductor Industry with Firm Theory.
It provides interesting discussion and arguments regarding the importance of index time both when discussing test cost reduction and throughput increase.
Cost of Test Case Study for Multi-site Testing