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

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

摘要: 软件开发工法各异，项目管理工作亦常受信息专业人员所专擅主导，纵使管理会计人员了解软件开发工法细节，但倘无一套作业机制运作于软件开发过程中，也不易针对成本事前之估算与过程中各项工作支出之合理性，提出专业意见。本文设计一套符合当前软件工程项目开发管理工作日常作业机制，一方面满足信息专业人员对项目管理之要求，另一方面结合作业成本分析法，使得管理会计人员能随时了解各项工作支出情形，反馈专业意见给信息专业人员与关键主管阶层，适时找出相应对策尽早解决软件开发潜在风险。

Abstract: 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.