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A study of lifecycle costing and profit planning for E-type software

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  • Eタイプソフトウェアのライフサイクル・コスティングと利益計画に関する一考察
  • Eタイプソフトウェア ノ ライフサイクル コスティング ト リエキ ケイカク ニ カンスル イチ コウサツ

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An indefinite portion exists in software mostly about the cost accounting (cost management) and price determination. For the attribute which is inherent in software, the quite individual factor lies in comparison with industrial products. For example, although a market (user) is provided with temporary finished goods, as for the industrial products, in the case of software, in many cases, neither a user nor a supplier is considered that a market is provided with software as finished goods. However, I think that it is a viewpoint with important when managing the software process by management accounting easing difference with industrial products. This paper focused on Lehman's Law drawn from the attribute about E type software which continues evolving. And when such a law existed, it considered at what point this may be connected with management accounting, and whether the cost control and the profit planning of software are possible.


  • IPSJ SIG Notes

    IPSJ SIG Notes 137 17-24, 2002-05-10

    Information Processing Society of Japan (IPSJ)

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