In software development, the effort is the measure of process capacity, while resource relocation is one of the potential causes of its variability. Without appropriate capacity, the developer cannot meet the demand; with capacity excess, it creates an idleness that reduces its profitability. Six Sigma proposes the use of Cp capacity index just with process data and Cpk capacity index, when a certain goal is considered. The article analyzes the use of those indexes for effort calculation in some projects of an ERP software developer organization, in which resource relocation is a condition for the businesses. The use of those indexes makes possible to calculate the opportunity cost, that translates the resource relocation costbenefit relationship and, for this reason, they are used as exchange currency in business negotiations.