| 软件过程中作业成本法的应用研究 |
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| 引用本文： | 吴祖峰,李炯.软件过程中作业成本法的应用研究[J].电子科技大学学报(社会科学版),2007(6). |
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| 作者姓名： | 吴祖峰 李炯 |
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| 作者单位： | 电子科技大学计算机科学与工程学院 成都610054 |
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| 摘 要： | 为了解决传统成本估算方法对复杂的软件过程的局限性,引入了作业成本法对软件过程的成本进行研究。该方法以作业为中心,通过对作业成本的确认和计量,对所有作业活动追踪地动态反映,尽可能消除"不增值作业",为改进"可增值作业"及时提供有用信息。该文分析了三个不同的软件过程的成本,结果表明了作业成本法对软件过程成本可以准确地描述,还可以帮助企业进行软件过程改进。
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| 关 键 词： | 作业成本法 估算 软件过程 增值 |
Application Research of Activity Based Costing in the Software Process |
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| WU Zu-feng,LI Jiong.Application Research of Activity Based Costing in the Software Process[J].Journal of University of Electronic Science and Technology of China(Social Sciences Edition),2007(6). |
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| Authors: | WU Zu-feng LI Jiong |
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| Abstract: | In this paper, the activity based costing is introduced to overcome the limitation of traditional cost estimating method and complex software process. By confirming and measuring the cost of an Activity, the proposed method can provide useful information to improve those "value-added" operations. Three different software processes'costs are analyzed. The result show that the activity based costing can describe the software process cost accurately. |
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| Keywords: | activity based costing estimating software developing process value-added |
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