Aspects of Accounting Cost for Development of Customized Software Products
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338.2:004 (3)
Economic policy. Control of the economy. Management of the economy. Economic planning (437)
Computer science and technology. Computing. Data processing (4184)
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BĂDICU, Galina, COJOCARU, Victor, NANCU, Dorinela. Aspects of Accounting Cost for Development of Customized Software Products. In: Analele Universităţii Ovidius, Seria: Ştiinţe Economice, 2023, vol. 23, nr. 2, pp. 623-632. ISSN 2393-3119.
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Analele Universităţii Ovidius, Seria: Ştiinţe Economice
Volumul 23, Numărul 2 / 2023 / ISSN 2393-3119 /ISSNe 2393-3127

Aspects of Accounting Cost for Development of Customized Software Products

CZU: 338.2:004
JEL: M41, L86

Pag. 623-632

Bădicu Galina1, Cojocaru Victor12, Nancu Dorinela3
 
1 Academy of Economic Studies of Moldova,
2 „Ștefan cel Mare” University, Suceava,
3 Ovidius University, Constanța
 
 
Disponibil în IBN: 19 martie 2024


Rezumat

In today's context, marked by digitization and the development of information technology, one of the topics that needs to be addressed is the "costs of software development". This study investigates the evolution of scientific production related to the research topic based on descriptive and bibliometric analysis of selected articles on Web of Science and EBSCO, thus continuing existing research in the field. The importance of this theme is due to the increasing interest of entities to use customized software products that help them to achieve the desired results. The scientific approach is based on information from national and international literature and practice and various electronic sources. It has been shown that the development costs of custom software depend largely on the number of technical resources, the number and complexity of software product features and design patterns. Therefore, accurate estimation is impossible without prior analysis of the software design, business objectives and cost factors.

Cuvinte-cheie
accounting cost, customized software products, IT sector