Software Measurement in Cost Accounting of Software

Abstract

　This study examined the advantage of software measurement in cost accounting of software. In development project of software, a part of one software which is developed is appropriated to development project of another software. We measure a part of software and the all by the amount of the function. Measuring the percentage of functions of a part of software in the total functions makes measuring the cost of a part of software possible. As a result, it is possible to measure the cost of each software product.