2002 Fiscal Year Final Research Report Summary
Cost Management and Accounting Method for Software Process
| Project/Area Number |
13630168
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Hiroshima Prefectural University |
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Principal Investigator |
KOHNO Michio Hiroshima Prefectural University School of Business Associate Professor, 経営学部, 助教授 (50234711)
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| Project Period (FY) |
2001 – 2002
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| Keywords | Lehman's Law / Inverse Square Law / Inverse Square Model / Software Evolution / Maintenance / Software Process / Cost Management / Feedback Control |
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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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