POPZ Limited began research into the software it has used over a period. POPZ Limited initiated the research phase to explore the feasibility of developing its software further. During this phase, the company conducted preliminary investigations, literature reviews, and data collection to gather insights into potential enhancements or new features for the software. The company incurred various expenses during the research phase, including salaries for researchers, transportation, feeding costs, and the acquisition of specialized equipment such as tablets with research software. These expenses were necessary to support the research activities and gather relevant data for decision$-$making. Based on the findings from the research phase, POPZ Limited decided to proceed with the development of its software. The decision was supported by the identification of opportunities to enhance the software's functionality, improve user experience, and increase its commercial value in the market.POPZ embarked on a software development project to enhance its existing customer relationship management $($CRM$)$ platform. The project aimed to improve user experience, streamline processes, and incorporate advanced analytics capabilities to better serve its clients in the rapidly evolving digital landscape.