If unit testing is so great, why aren't more companies doing it? [closed]

Answer 1

1) It's hard
2) It takes time
3) It's very hard to determine the value of test code

Point 3 is a sticky one. Good unit tests reduce bugs. But so does good production code. How do you determine how many bugs don't exist because of your unit tests? You can't measure what does not exist. You can point to studies, but they don't fit nicely on your business manager's spreadsheet.