Over the years, software functional size measurement has become a viable tool to determine the effort and time needed to carry out a software project. This growth has led to an increased interest, as shown in several studies, as well as to the development and optimization of functional size measurement units. IFPUG Function Points since their development have been the most widely used functional size estimation approach. However, during recent years, a new method, called COSMIC FFP, has emerged as a second generation unit for functional software measurement, and has brought new features and benefits. The aim of this paper is to study the error that is introduced together with the interpretation of the unit application rules, thereby focusing on COSMIC CFPs. Due to subjectivity and degrees of freedom, this error can lead to great measurement dispersions. We have analyzed these dispersions, based upon a study that we have performed at our university, together with a group of Master students.
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