コンピュータ・ソフトウエアの原価計算 : 自社利用のソフトウエア開発と販売用(受注)のソフトウエア開発の比較

概要

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The main purpose of this paper is to compare the software for self-use with the software for sale-use in terms of cost accounting and financial accounting. This article is based upon information obtained from academic papers and field surveys. Maintenance cost is very important for software accounting considerations of time and cost ratios. This theme involves two problems: development accounting and maintenance accounting. To clarify the second problem, computer software development accounting is discussed. Differences between self-use and sale-use in the cost accounting and financial accounting areas are illustrated. This paper makes two major conclusions: 1 In terms of financial accounting, the development cost of self-use software is different from that of sale-use software. Maintenance accounting of self-use is also different from one of sale-use. 2 In terms cost accounting system, development accounting of self-use software is not fundamentally different from that of sale-use software. Maintenance accounting of self-use software is also not different from that of sale-use software.
信州短期大学の論文