政府软件开发成本计算分析:财政部PUSINTEK的个案研究

Ramdhany Achmad Noer Pare, Dyah Purwanti
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引用次数: 2

摘要

本研究旨在结合作业成本法和传统成本法,提出公共部门的软件成本核算方法。我们基于在普塞特克的一个案例研究,财政部和使用实地观察,访谈和文献研究,收集数据和信息,如有关编制软件成本模拟。最后,对普斯泰克公司提出了ABC法和传统成本法相结合的软件成本核算方法。研究发现,采用作业成本法的软件成本比传统成本法低,但作业成本法需要更多的假设和更复杂的计算。我们有一些与缺乏数据有关的限制,使用更多的假设,并发现数据分离的复杂性。我们建议使用传统成本法来计算软件成本,因为传统成本法在公共部门更简单可行,因为它的复杂程度低于ABC成本法。作业成本法的成本计算更准确,但它考虑的假设更多,需要的文件更多,作业程序的复杂性也更高。在公共部门,仍然缺乏适用ABC的要求。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ANALISIS PERHITUNGAN BIAYA PENGEMBANGAN PERANGKAT LUNAK PEMERINTAH: STUDI KASUS PADA PUSINTEK, KEMENTERIAN KEUANGAN
This study aim to propose a software costing for public sector, by using both of activity-based costing (ABC) method and traditional costing method. We based on a case study in Pusintek, Ministry of Finance and using a field observation, interviews and literature studies to collect data and information such as related to the preparation of software costing simulations. Finally, we proposed a software costing by ABC method and traditional costing method for Pusintek. We find that the software costing by ABC is cheaper than traditional costing, however the ABC costing takes more assumption and more complex calculations. We have several limitation related to lack of data, use more assumptions and find a complicated of data’s segregation. We suggest to use traditional costing to calculate the software cost, because traditional costing is simpler and practicable in the public sector, since the degree of complexity is lower than ABC costing. The ABC has more accurate cost calculation, but it considers more assumption, need more documents, and higher complexity of job’s procedures. In the public sector, it was still a lack of requirement to apply the ABC. 
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