Start a Conversation
Home / Working Models / Time & Material
TIME & MATERIAL

Keep engineering flexible when the work still needs room to change.

Time & Material provides adaptable engineering capacity for initiatives where the objective is understood but scope, priorities, technical direction or delivery sequence may continue to evolve.

01 Flexible Scope Reprioritize work as engineering understanding develops.
02 Direct Visibility Keep progress, priorities and engineering effort transparent.
03 Adaptive Capacity Align engineering effort to the work that matters now.
04 Shared Control Maintain close client involvement in roadmap and priorities.
FLEXIBLE ENGINEERING OPERATING MODEL EVOLVING SCOPE / SHARED PRIORITIES
ENGINEERING CONTEXT The objective is clear. The exact path may not be.

Priorities can shift as technical constraints become clearer, dependencies emerge or the business learns from each release.

01 PRIORITIZE
Define the next engineering priority

Align the team around the highest-value work currently ready to move.

02 ENGINEER
Build against the current need

Execute with the technical depth required by the initiative.

03 LEARN
Use delivery to improve understanding

Surface technical constraints, dependencies and new information.

04 ADAPT
Reorder scope when priorities change

Redirect engineering effort without forcing the roadmap into a fixed plan.

SHARED DELIVERY CONTROL Flexibility still needs engineering discipline.
PRIORITIES DELIVERY QUALITY VISIBILITY
SCOPE Evolving
CONTINUITY Flexible
GOVERNANCE Collaborative
OWNERSHIP Shared
WHEN TIME & MATERIAL FITS

Use flexibility where the work cannot be responsibly fixed too early.

Time & Material works best when the engineering objective is clear but important parts of the path may still change — because of technical discovery, dependencies, evolving priorities or the need to learn through delivery.

01 EVOLVING SCOPE

The objective is known, but the detailed scope is still developing.

Useful when business or technical priorities are clear enough to begin, but engineering discovery is expected to refine what needs to be built.

02 TECHNICAL DISCOVERY

Important constraints will become visible only after work starts.

Useful when legacy systems, integration dependencies, architecture or data conditions cannot be fully understood before engineering begins.

03 CHANGING PRIORITIES

The backlog needs to move with business or product priorities.

Useful when releases, customer needs or internal priorities may change and engineering capacity should be redirected without contract redesign.

04 MODERNIZATION

The route through a legacy environment cannot be completely planned upfront.

Useful for modernization where dependencies, technical debt and migration decisions may emerge progressively during implementation.

05 EARLY PRODUCT WORK

The team needs to learn from each iteration before committing further.

Useful for early product, platform or feature work where engineering and product decisions are refined through feedback and working software.

06 VARIABLE CAPACITY

Engineering demand is real but does not yet justify a fixed long-term structure.

Useful when additional capability is required for a period of time while the longer-term operating model is still being determined.

GOOD FIT Flexibility creates engineering value.
01 Priorities are expected to move.
02 Discovery will influence scope.
03 Backlog decisions need to stay fluid.
04 Close client involvement is available.
WEAKER FIT The operating need requires stronger structural continuity.
01 The same roadmap will run continuously for years.
02 Institutional knowledge must be retained long term.
03 Multiple disciplines need common governance.
04 Internal capability ownership is the intended end state.
DECISION SIGNALS

T&M is strongest when adaptability matters more than structural permanence.

The model should create room for engineering decisions to improve as the team learns — without removing discipline, visibility or delivery control.

SCOPE Expected to change
ROADMAP Short-to-medium horizon
CLIENT INVOLVEMENT High
GOVERNANCE Lightweight & direct
OWNERSHIP Shared
MODEL PRINCIPLE Time & Material is not valuable because it is less structured. It is valuable when the work needs controlled flexibility.
OBJECTIVE DISCOVERY DELIVERY LEARNING ADAPTATION
HOW THE MODEL WORKS

Flexibility works best when the delivery loop stays disciplined.

Time & Material gives the engineering team room to adapt, but the operating model still needs a clear rhythm around priorities, delivery, quality and visibility. The objective is controlled flexibility — not ambiguity.

01 PRIORITIZE

Select the highest-value work.

Align the active backlog around the business and technical priorities that are ready to move.

DECISION What matters now?
→
02 PLAN

Shape the next delivery increment.

Clarify scope, dependencies, acceptance conditions and the engineering approach for the work immediately ahead.

DECISION What is ready?
→
03 ENGINEER

Build with the required technical depth.

Execute the agreed work while surfacing constraints, dependencies and new information that may affect later priorities.

DECISION What did we learn?
→
04 REVIEW

Inspect progress, quality and outcomes.

Review completed work, technical findings, delivery status and implications for the remaining backlog.

DECISION What changed?
→
05 REPRIORITIZE

Redirect effort when the roadmap needs to move.

Reorder scope, adjust sequencing or change emphasis based on new information without rebuilding the engagement structure.

DECISION What should happen next?
THE CONTROL SYSTEM

Adaptability still needs clear engineering controls.

The model works when both sides can see what is being prioritized, what is being delivered, what has changed and what decisions are required next.

01 BACKLOG CONTROL One visible source of prioritized work.
02 DELIVERY VISIBILITY Clear progress, blockers and dependency status.
03 QUALITY Engineering standards remain part of every increment.
04 DECISION LOGIC Priority changes are explicit rather than informal.
05 CAPACITY Effort aligns to the current engineering demand.
06 ACCOUNTABILITY Ownership remains visible across client and engineering teams.
SHARED DECISION RIGHTS

Flexibility depends on close client participation.

T&M works best when priorities can be reviewed and adjusted quickly. That requires a practical division of responsibility between business context and engineering execution.

CLIENT Business priority Outcomes, sequencing, commercial context and priority trade-offs.
JOINT Backlog & roadmap decisions Scope, sequencing, dependencies and changes informed by delivery.
ENGINEERING Technical execution Engineering approach, implementation quality and delivery discipline.
OPERATING RHYTHM Keep decisions close to the work so the model stays responsive.
PRIORITIES Backlog Review
DELIVERY Sprint / Iteration
ENGINEERING Technical Review
QUALITY Release Confidence
CHANGE Reprioritization
OPERATING PRINCIPLE The scope may move. The delivery discipline should not.
PRIORITIZE ENGINEER REVIEW ADAPT
WHAT YOU CAN ENGAGE US FOR

Use T&M where the engineering problem is real, but the path still needs to stay adaptable.

The model can support focused engineering work across software, modernization, cloud, data, integration, digital applications, cybersecurity and quality. The common thread is not the technology — it is the need for flexibility around scope and sequencing.

01 SOFTWARE ENGINEERING

Product, platform and application work

Build or extend software where requirements can evolve as product, architecture and user needs become clearer.

T&M FIT Evolving backlog / staged delivery
02 MODERNIZATION

Legacy modernization and technical remediation

Modernize systems where technical debt, dependencies and migration decisions are likely to emerge progressively during implementation.

T&M FIT Discovery-led scope / dependency uncertainty
03 CLOUD & DEVOPS

Cloud migration, platform and DevOps work

Address cloud and delivery-platform needs where workload, environment or migration conditions require phased technical decisions.

T&M FIT Phased migration / evolving platform needs
04 AI & DATA

Data engineering, analytics and AI initiatives

Build data or AI solutions where source quality, integration, experimentation or model behavior can reshape the implementation path.

T&M FIT Data discovery / iterative solution design
05 INTEGRATION

API, application and platform integration

Connect systems where interface behavior, upstream dependencies and downstream constraints cannot be completely mapped before delivery starts.

T&M FIT Dependency-led sequencing / integration discovery
06 DIGITAL APPLICATIONS

Web, mobile and digital experience engineering

Deliver user-facing applications where feature priorities and experience decisions can evolve through iteration and feedback.

T&M FIT Iterative feature delivery / changing priorities
07 QUALITY ENGINEERING

Test automation and quality improvement

Improve quality where automation priorities, release risk and existing test coverage need to be assessed and refined progressively.

T&M FIT Incremental automation / risk-led prioritization
08 CYBERSECURITY

Security engineering and remediation

Address security findings or engineering controls where remediation scope depends on what is discovered across systems and environments.

T&M FIT Discovery-led remediation / changing risk priorities
THE COMMON PATTERN

Different technologies. The same reason for choosing T&M.

The model is most useful when engineering needs to begin before every technical decision, dependency or delivery sequence can be fixed with confidence.

01 OBJECTIVE Clear enough to begin
02 PATH Still evolving
03 DELIVERY Produces learning
04 PRIORITIES Can be redirected
ENGAGEMENT PRINCIPLE Choose T&M because the engineering path needs to stay adaptable — not simply because the requirement has not been defined.
CAPABILITY PROBLEM DISCOVERY DELIVERY ADAPTATION
GOVERNANCE & TRANSPARENCY

Flexible scope still needs clear control, visibility and accountability.

Time & Material works best when both sides can see what is being prioritized, where engineering effort is going, what decisions are changing and how quality is being protected throughout delivery.

CORE GOVERNANCE DIMENSIONS Control comes from visibility, not rigidity.
01
PRIORITIES One visible backlog with explicit ordering.
02
EFFORT Engineering effort stays visible against active work.
03
CHANGE Priority or scope changes are deliberate and traceable.
04
QUALITY Engineering standards remain independent of scope flexibility.
05
DECISIONS Responsibility for trade-offs stays explicit.
06
REVIEW Progress and priorities are inspected regularly.
DELIVERY VISIBILITY WHAT BOTH SIDES SHOULD BE ABLE TO SEE
ACTIVE WORK What is being engineered now.
NEXT PRIORITIES What is expected to move next.
BLOCKERS What is slowing or preventing progress.
DEPENDENCIES What external decisions or systems affect delivery.
QUALITY STATUS Whether the work is ready to progress or release.
CHANGE IMPACT What reprioritization changes elsewhere.
TRANSPARENCY PRINCIPLE Flexibility is safer when the operating picture stays visible.
DECISION RIGHTS

Not every decision belongs to the same side.

T&M works best when business priorities, engineering choices and joint trade-offs have clear owners. That reduces ambiguity without reducing adaptability.

CLIENT Business direction Priorities, sequencing, commercial context and outcome trade-offs.
JOINT Scope & roadmap decisions Reprioritization, dependencies, release choices and major changes.
ENGINEERING Technical execution Architecture, implementation, engineering quality and delivery practices.
REVIEW RHYTHM Keep decisions close enough to delivery that change stays controlled.
BACKLOG Priority Review
DELIVERY Progress Review
ENGINEERING Technical Review
QUALITY Release Readiness
CHANGE Reprioritization
QUALITY GUARDRAILS

Scope flexibility should not become engineering inconsistency.

Changes in priority may alter what is delivered next, but they should not remove the technical controls needed to protect maintainability, security, reliability and release confidence.

01 ENGINEERING STANDARDS Technical practices remain consistent as priorities move.
02 TESTING Quality checks remain part of the delivery increment.
03 SECURITY Security requirements stay integrated into engineering decisions.
04 RELEASE CONTROL Speed does not replace release discipline.
GOVERNANCE PRINCIPLE Change the priority when needed. Keep the controls that make delivery trustworthy.
VISIBILITY DECISION DELIVERY QUALITY REVIEW
WHEN TO EVOLVE BEYOND T&M

Keep T&M while flexibility creates value. Change the model when the operating need changes.

Time & Material can remain effective for focused or evolving work. A different model becomes relevant when engineering responsibility, continuity, governance or ownership grows beyond what a flexible delivery structure is designed to carry.

01 ROADMAP CONTINUITY

The work is no longer an initiative. It is becoming a continuing roadmap.

Persistent engineering context becomes more valuable as delivery extends across multiple releases and planning cycles.

CONSIDER Dedicated Team
02 KNOWLEDGE DEPENDENCY

Domain and system knowledge is becoming difficult to replace.

Long-term continuity may matter more than short-term flexibility when product or platform knowledge becomes an operating asset.

CONSIDER Dedicated Team
03 BROADER RESPONSIBILITY

The engineering organization is beginning to own more than one workstream.

Multiple teams, platforms or disciplines can require a more structured operating model with stronger engineering and delivery governance.

CONSIDER Offshore Development Center
04 TRANSITION INTENT

The capability is expected to move under client ownership later.

Team design, leadership, governance and knowledge transfer should then be built around an explicit transition path rather than conventional delivery alone.

CONSIDER BOT / BOOT
05 INTERNAL CAPABILITY

The desired end state is a client-owned engineering organization.

The question shifts from how external delivery should operate to how enduring technology capability should be established inside the enterprise.

CONSIDER GCC / Captive Center
MODEL EVOLUTION

Change the structure only when the responsibility boundary changes.

Not every engagement needs to move through every model. The path should reflect the operating need rather than a predetermined maturity sequence.

WHAT CHANGES

The next model should solve an operating problem that T&M no longer solves well.

T&M OPTIMIZES FOR Flexibility
DEDICATED TEAM OPTIMIZES FOR Continuity
ODC OPTIMIZES FOR Governed Scale
BOT / BOOT OPTIMIZES FOR Transition
GCC OPTIMIZES FOR Internal Ownership
NOT AN AUTOMATIC PROGRESSION A successful T&M engagement does not need to become an ODC or GCC. It should evolve only when the engineering organization needs a different operating structure.
Compare All Working Models ↗
EVOLUTION PRINCIPLE Keep the model as simple as the responsibility allows — and strengthen it when continuity, governance or ownership requires more.
FLEXIBILITY CONTINUITY GOVERNANCE TRANSITION OWNERSHIP
TIME & MATERIAL FAQ

Practical questions about flexibility, visibility and engineering control.

Time & Material is most effective when flexibility is intentional, delivery remains transparent and both sides stay aligned on priorities, effort and engineering outcomes.

01 Is Time & Material suitable when requirements are not fully defined?

It can be appropriate when the objective is clear enough to begin, but detailed scope still needs to evolve through technical discovery, delivery or changing priorities.

That is different from beginning without direction. A productive T&M engagement still needs clear goals, active prioritization and enough context to make sound engineering decisions.

02 How do we keep engineering effort and progress visible?

Visibility should come from a clearly prioritized backlog, regular delivery reviews, transparent status of active work, explicit blockers and a shared understanding of what engineering effort is being applied to.

The purpose is to keep flexibility observable so changes in effort or direction do not become ambiguous.

03 Can priorities and scope change during delivery?

Yes. That adaptability is one of the reasons to use the model. Priorities can be reordered as technical findings, business needs, dependencies or delivery feedback change the roadmap.

The important point is that changes remain explicit so both sides understand what is moving, what is being deferred and what impact the decision may have elsewhere.

04 How is engineering quality protected when the scope keeps changing?

Scope flexibility should change what is prioritized, not whether engineering controls apply.

Architecture, coding practices, testing, security considerations, release controls and quality expectations should remain part of the delivery discipline even when the backlog changes.

05 When should we move from T&M to a dedicated team or ODC?

A different model becomes more relevant when the operating need shifts from flexible delivery toward stronger continuity, retained knowledge, broader engineering responsibility or formal governance.

A dedicated team is often more appropriate when continuity around a roadmap becomes important. An ODC becomes more relevant when the engineering organization needs to carry broader multidisciplinary responsibility and governance.

EXPLORE FURTHER Compare Time & Material with the other USMICRO working models to see how continuity, governance and ownership change as responsibility grows.
Compare Working Models ↗
START WITH THE CURRENT ENGINEERING NEED

Need flexibility now without over-designing the delivery model?

Start with the problem, roadmap or engineering constraint in front of you. Time & Material can provide the flexibility to move while the scope, priorities or technical path continue to develop.

A USEFUL STARTING POINT Bring the objective, the current constraints and what is already known.

That is usually enough to determine whether flexible delivery is the right starting point — or whether continuity, governance or a broader operating model should be designed from the beginning.

FLEXIBLE SCOPE SHARED PRIORITIES VISIBLE DELIVERY ENGINEERING DISCIPLINE ADAPTIVE CAPACITY