The execution time of software for hard real-time systems must be predictable. Further, safe and not overly pessimistic bounds for the worst-case execution time (WCET) must be computable. We conceived a programming strategy called WCET-oriented programming and a code transformation strategy, the single-path conversion, that aid programmers in producing code that meets these requirements. These strategies avoid and eliminate input-data dependencies in the code. The paper describes the formal analysis, based on abstract interpretation, that identifies input-data dependencies in the code and thus forms the basis for the strategies provided for hard real-time code development.