||財務会計における工事進行基準の問題点と改善提案 : ソフトウェア開発企業を中心に
ザイム カイケイ ニ オケル コウジ シンコウ キジュン ノ モンダイテン ト カイゼン テイアン : ソフトウェア カイハツ キギョウ オ チュウシン ニ
Problems related to percentage of completion method in financial accounting and proposal for the solutions : For software development enterprise
渡部, 雅男 ,
ワタベ, マサオWatabe, Masao
137 , 2017-03-17 , 熊本大学
Cost to cost method in percentage of completion method is popular in software development enterprises for financial accounting. Many tasks are performed concurrently during software development projects. It is necessary to report actual working time for calculating progress when cost to cost method is applied. However, it was observed by this research that system engineers do not always report their time spent for the tasks accurately. It means the accuracy of working time for the basis of calculation of progress is not always reliable. At the same time, calculation of progress by cost to cost method becomes inaccurate due to subcontract and uncertainty for correction of bugs in the developed software. Output method is better when using percentage of completion method. In order to calculate accurate sales volume, number of program step, number of screen and number of function point and so on should be used. These figures must be used for calculation of progress after confirming most bugs have been eliminated. At the same time, proper selection from contract variations is necessary to minimize using percentage of completion method which may cause inaccurate calculation of sales volume.