基於作業基礎成本制之軟體開發成本研究

軟體開發成本議題一直是軟體工程研究領域中，相當重要，且難解的議題。以過去軟體開發成本之預估或計算，均著重於直接成本的部分。然而隨著專案管理對軟體開發成敗有著決定性影響後，軟體開發過程中，非直接成本的因素就亦顯重要。因此以作業基礎成本制為主的軟體開發成本管理模式，便試圖解決直接成本與非直接成本計算的難題。然而影響軟體開發成本的因素眾多亦難以掌握，就技術方面而論，開發工具與軟體發展模式之選用，確實影響軟體開發成本。本論文主要在探索，開發工具與軟體發展模式對作業基礎成本制所揭露之軟體開發成本動因之影響究竟為何，並進一步瞭解非成本動因在實際情況下對成本歸屬之效果，藉以期望能強固作業基礎成本制於軟體開發成本之應用。

關鍵字

軟體開發成本；作業基礎成本制；軟體發展模式

並列摘要

To cost software development is an important but intractable issue in software engineering. In the past, estimating software development cost primarily focuses on direct cost. However, project management critically determines the success of software development, overhead cost thus exposes their significance in the software development. The management model of software development cost based on activity-based costing (ABC) is expected to resolve this hard issue. Even though, many factors really have great impacts on the cost. In a sense of technology, the adoption of development tools and development models intuitively and eventually affects the cost. In this paper, we base on the activity-based costing to explore the relationships of development tools or processes and software development costs.

並列關鍵字

Activity-Based Costing ； Software Development Cost ； Software Development Models

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