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.pdf

Frontiers of International Accounting 国际会计前沿, 2014, 3, 15-23 Published Online September 2014 in Hans. /journal/fia /10.12677/fia.2014.33003 A Novel Activity-Based Costing for Modern Software Development —An Implementation of Cloud-Based Application Rich Lee1,2 1 IBM, Taipei 2 National Taipei University of Technology, Taipei Email: richchihlee@ th th th Received: Aug. 28 , 2014; revised: Sep. 10 , 2014; accepted: Sep. 17 , 2014 Copyright © 2014 by author and Hans Publishers Inc. This work is licensed under the Creative Commons Attribution International License (CC BY). /licenses/by/4.0/ Abstract There are quite a few approaches to software development. The IT staffs usually govern and man- age 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-existing with the cur- rent 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 profes- sional comments to the IT staffs and the key executives. Based upon these comments, they can take appropriate measures to mitigate the po