FIA  >> Vol. 3 No. 3 (September 2014)

    A Novel Activity-Based Costing for Modern Software Development—An Implementation of Cloud-Based Application

  • 全文下载: PDF(795KB) HTML    PP.15-23   DOI: 10.12677/FIA.2014.33003  
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李 智:国立台北科技大学,台北市

管理会计作业成本分析法软件开发生命周期成本估算云计算Management Accounting Activity-Based Costing Software Development Lifecycle Cost Estimation Cloud Computing



There are quite a few approaches to software development. The IT staffs usually govern and manage the tasks of software development project. Even though, the management accountant could understand the detail and the nature of software development; it is still not easy, without embed-ding a scheme in among the development processes, to suggest a more proper budget plan before the development begins, and to be able to remind the IT staffs any unusual costly activities during the development processes. This article proposes a series of processes co-exists with the current daily practice of software engineering. This scheme not just can help the IT staff to manage the task management well, but also can let the management accountant be aware of the imposed costs of the development activities by applying the Activity-Based Costing, and feedback professional comments to the IT staffs and the key executives. Based upon these comments, they can take appropriate measures to mitigate the potential project risks sooner.

李智. 基于作业成本分析法之新颖式软件成本计算—应用于云计算软件系统[J]. 国际会计前沿, 2014, 3(3): 15-23.


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