基於會計的軟體開發成本分析與管理

Accounting-based Cost Analysis and Management for Software Development

游子毅(Zi-Yi You)

指導教授 ： 李怡慧

嶺東科技大學/資訊學院/資訊管理系碩士班/碩士(2020年)

摘要

在軟體開發專案管理中軟體成本分析是相當重要的工作。早期的軟體開發較簡易，使得開發成本分析方法相對簡單。而近年來，軟體的類型與平台日益複雜， 雖然有蓬勃發展的軟體工程和對開發過程及開發內容的詳細定義，讓軟體開發成本可以得到更精細的分析，但是影響軟體開發成本評估的因素也相對增加，使得軟體開發成本估算更加困難。
因此，本研究參考會計在分析資料的方式，設計一個基於會計的軟體開發成本分析方法，此方法以軟體開發公司的實際支出成本進行估算，這對一般軟體開發公司是較簡易可行的。接著以此方法為核心開發了一個軟體開發成本分析與管理系統，軟體開發公司主管能夠透過系統了解到每個軟體開發階段的估算成本，以與客戶協商分階段付款的可能性；系統還可以估算出最低成本和最高成本，從而使主管具有更大的議價空間。同時，主管可在軟體開發專案結束後，系統可將實際成本與估算成本做比對，並提供相關的報表，讓主管可進一步針對軟體開發成本做分析與管理。

關鍵字

軟體工程 ； 專案管理 ； 軟體成本分析 ； 軟體成本 ； 會計

並列摘要

Software cost analysis is a very important task in software development project management. Early software development was relatively simple, making software development cost analysis methods relatively simple. In recent years, the types and platforms of software have become increasingly complex. Although there is a booming software engineering and detailed definition of the development process and content, software development costs can be analyzed in more detail, but the factors affecting software development cost assessment are also the relative increase makes it more difficult to estimate software development costs.
Therefore, this study collected the data needed for the software development process, and designed an accounting-based method of cost analysis and management for software development. This method uses the actual expenditure costs of the software development company to calculate the cost of software development, the cost estimation can be closer to the actual cost, and it is easier and feasible for general software development companies. This research has developed a software development cost analysis and management system based on this method. The manager can input relevant data at the initial stage of the software development project, and can understand the estimated cost of each software development stage through the system, thus, the manager can communicate with customers to negotiate the possibility of phased payments. The system can also estimate the lowest and highest costs, giving manager s more room to negotiate. At the same time, the manager can input the actual development cost of the software development project into the system after the software development project ends, then, the system can compare the actual development cost with the estimated cost calculated from the proposed method and provide relevant accounting reports for the manager to further analyze and manage costs of software development.

並列關鍵字

software engineering ； project management ； software cost analysis ； software cost ； accounting

參考文獻

洪新原, 張麗敏, & 劉淑娟. (2010). 應用差異理論探討資訊系統使用者滿意度之研究: 不同使用者觀點之比較. 資訊管理學報, 17(2), 57-81.

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