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Spiral Model is one of the most important Software Development Model, which provides support for Risk Handling. In its diagrammatic representation, it looks like a spiral with many loops. The exact number of loops of the spiral is unknown and can vary from project to project. Each loop of the spiral is called a Phase of the software development process. The exact number of phases needed to develop the product can be varied by the project manager depending upon the project risks. As the project manager dynamically determines the number of phases, so the project manager has an important role to develop a product using the spiral model.

The Radius of the spiral at any point represents the expenses(cost) of the project so far, and the angular dimension represents the progress made so far in the current phase.

Source: https://www.geeksforgeeks.org/software-engineering-spiral-model/?ref=lbp