淡江大學機構典藏:Item 987654321/99495
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    Title: 軟體業專案成本與利潤分析
    Other Titles: Software industry project cost and profit analysis
    Authors: 黃明達;高崇凱
    Contributors: 淡江大學資訊管理學系
    Keywords: 成本;利潤;軟體專案績效;Costs;Profits;Software Project Performance
    Date: 2013-12
    Issue Date: 2014-11-11 09:35:31 (UTC+8)
    Publisher: 淡江大學資訊管理研究所
    Abstract: 專案收入與成本控管是影響獲利的重要因素。相關學術研究大多是理論探討為主,實務面分析較少,本論文以某“P”軟體公司四年共241個專案為研究對象,採用個案分析法進行數據分析,探討專案在成本、數量與利潤之間的關聯,找出影響成本與績效的重要關鍵因素。本研究發現所有專案人力平均成本佔總成本的73.4%。且屬於有獲利的專案之中,產品、租賃、維護、一般類之人力平均成本為10.5%、17.8%、24.8%、36.5%。產品類因人力成本最低所以其獲利較高。法規改變對於獲利深鉅影響,公司需隨時掌握法規的脈動。
    Relation: 資訊管理展望 15(1-2), p.18-40
    Appears in Collections:[Graduate Institute & Department of Information Management] Journal Article

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