军用计算机软件价值评估的改进成本法研究  

On modified cost method of military computer software valuation

作　　者：陈炜然[1] 孙胜祥[2] 蒋国萍[2] 

机构地区：[1]华中科技大学管理学院,武汉430074 [2]海军工程大学装备经济管理系,武汉430033

出　　处：《海军工程大学学报》2015年第5期84-87,共4页Journal of Naval University of Engineering

摘　　要：分析了军用计算机软件的重置成本构成,重点探讨工资和劳务费的估算。估算了软件开发的原始工作量,对平台系数、关键等级系数、继承性系数、软件能力成熟度等级系数等进行了调整,得到了研制工资的估算值,依据维护工资与研制工资的比例关系,确定维护工资。最后,实证研究表明:该方法具有良好的适用性和可操作性。This paper analyzes the component of the replacement cost in the military computer software,discusses the estimation of the wage and professional service fees and estimates the original workload of software development.By integrating platform coefficient,key level coefficient,inheritance coefficient,software capability maturity level coefficient and so on,the development salary estimate is determined and the relationship between maintenance wages and the development salary is also straightened out.Finally,the empirical study shows that the method has good applicability and operability.

关 键 词：军用计算机软件 价值评估 成本法 综合调整系数 

分 类 号：E257[军事—军事理论]