| Budget Amount *help |
¥1,200,000 (Direct Cost: ¥1,200,000)
Fiscal Year 2002: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 2001: ¥600,000 (Direct Cost: ¥600,000)
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| Research Abstract |
This research is related with Lehman's law advocated on the basis of software process metrics. Utilized the mathematical function and many phenomena which are drawn from the law, it aims to establish accounting method to management software maintenance process. In the work "Interdisciplinary Management Accounting" (collaboration) I discussed about cost management and accounting method for software maintenance process.
Moreover, in the paper "A study of lifecycle costing and profit planning for E-type software" I considered software from a viewpoint of a product, and considered the state of product costing and profit planning on it. The above-mentioned research produced the work "The role of Management accounting in a Computerization society" (Grant-in-Aid for Publication of Science Research Result, Project number : 155331, issue schedule : September in 2003, single work).
In this book, two researches, software process and customer value, occupy the very important position. And two society announcements in this Research had big influence on this book.
I think the research for two years was very substantial.
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