A Novel Activity-Based Costing for Modern Software Development —An Implementation of Cloud-Based Application
Rich Lee · 2014
There are quite a few approaches to software development. The IT staffs usually govern and manage 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 embedding 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 current 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 professional comments to the IT staffs and the key executives. Based upon these comments, they can take appropriate measures to mitigate the potential project risks sooner.