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基于软件研发项目层面的作业成本分析体系的构建 被引量:1

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摘要 本文分析了作业成本法难以在软开发行业实施推广的关键因素,提出了实现软件开发的财务管理与项目管理相结合的思路构想,把作业成本法引入软件开发项目的全生命周期管理中,建立起基于项目层面的作业成本分析体系。
作者 钟瑾 马丽萍
出处 《中国管理信息化》 2015年第15期12-15,共4页 China Management Informationization
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