美国软件成本研究述评

Review of American Software Cost Research

美国作为世界上最大软件产品生产和消费国,其软件成本研究一直世界领先地位。FASB(美国准则委员会)早在1974年就发SFAS2《研究和开发成本会计》;1985年FASB发布SFAS86《出售、出租或以其它方式上市的计算机软件成本会计》。随着软件产品的演进,在管理工程领域出现了几个比较有影响的软件成本估算模型:IBM模型(1977)、Putnam模型(1978)、COCOMO-81(1981)COCOMO-Ⅱ模型(2000)。

U.S.A Be in the world the biggest software product production and consumption country, its software cost the research has been being placed in leading position in the world. FASB （American standard committee） is as early as to deliver the SFAS2 《research and development cost accounting》 in 1974;FASB releases the SFAS86《sell, rent or become available in the market in other way of calculator software cost accounting》 in 1985. Along with software product development, the United States is managing engineering realm to produce several software cost that relatively has influence to estimate model： The IBM model（1977）, Putnam model（1978） and COCOMO-81（1981） COCOMO-II model（2000）.