There are many tools for software reliability modelling and standards for software anomalies classification (for an example IEEE 1044-2009) applied by software developers with the aim of software reliability (and quality) growth. But what kind of modelling is appropriate for user perspective (like costs)?
The following publications deal with software failure costs from customers' (i.e. users') perspective:
Franz Brosch, Ralf Gitzel, Heiko Koziolek, Simone Krug: Combining Architecture-based Software Reliability Predictions with Financial Impact Calculations. Electr. Notes Theor. Comput. Sci. 264(1): 3-17 (2010)
Ralf Gitzel, Simone Krug, Manuel Brhel: Towards a software failure cost impact model for the customer: an analysis of an open source product. PROMISE 2010: 17
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