有没有一种方法可以衡量敏捷开发的成本，而无需记录执行任务所花费的时间？

Picture the scene, a business is thinking about using the Scrum methodology for agile development. They have implemented the Scrum for Team Systems and everyone is very happy with it. However the business wants to capitalise their development cost and have asked for Scrum backlog work item template to be modified to include the time taken to do the task. The idea being that they need to know how much time a developer spent doing productive work I.E. how much time they spent adding new features.Picture the scene, a business is thinking about