Even something that seems as objective as software development falls under the Austrian view of subjective utility.
Original Article: What is Software Quality? An Austrian Approach

The International Software Testing Qualifications Board provides an excellent preliminary definition of quality: “The degree to which a work product satisfies stated and implied needs of its stakeholders.” However, despite all its virtues, this definition still requires further clarification to fully grasp all of its business ramifications. Here is when the notion of value comes in handy.
Value Is Subjective
We learn from praxeology that individuals get to decide what they want or need (ends) and how they hope to achieve those aims (means). In other words, both “ends” and “means” are decided subjectively, meaning that they are chosen by individual humans who have different backgrounds, needs, desires, and preferences.
Since the nineteenth-century marginal revolution, all serious economists