?!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> title_temp 软件公司软件开发价格要综合分析多种因素-日照临沂APP软件开发公?/title> <meta name="keywords" content="" /> <meta name="description" content="&nbsp;&nbsp;灞变笢璧㈠痉瀵硅蒋浠跺紑鍙戜环鏍肩殑瀹氫綅涓€鍚戞槸杩欐牱鐨勶細杞欢鍏徃杞欢浜у搧瀹氫环瑕佺患鍚堝垎鏋愬绉嶅洜绱狅紝鎵嶈兘鍒惰鍑洪【瀹㈡帴鍙楃殑浠锋牸銆傚洜姝わ紝瀹氫环浠庢垜浠ぇ涓瀷杞欢鍏徃鑷韩鐨勬垬鐣ョ洰鏍囧嚭鍙戯紝閫夋嫨鎭板綋鐨勫畾浠风洰鏍囷紝缁煎悎鍒嗘瀽涓€绯诲垪绛夊奖鍝嶅洜绱狅紝" /> <link href="/css/style.css" type="text/css" rel="stylesheet"> <script>var V_PATH="/";window.onerror=function(){ return true; };</script> </head> <h1><a href="http://loriframe.com/">ʰżʱ</a></h1> <div id="header"> <div id="davsd5femvw" class="header"> <div id="davsd5femvw" class="head01"> |<a href="/html/sitemap.xml">XML</a> | <a href="/html/help.html">HTML</a> | <a href="/sitemap.txt">TXT</a></div> <div id="davsd5femvw" class="head02"> <strong class="fl"> <a href="/">日照软件开?/a> <a href="/">临沂软件开?/a> </strong> <span class="fr"> <a href="/" class="home">首页</a> <li><a 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<div id="davsd5femvw" class="article_main"> <div id="MyContent"><span style="font-size:14px">    山东赢德?a href="http://loriframe.com"><strong>软件开发价?/strong></a>的定位一向是这样的:软件公司软件产品定价要综合分析多种因素,才能制订出顾客接受的价格。因此,定价从我们大中型软件公司自身的战略目标出发,选择恰当的定价目标,综合分析一系列等影响因素,运用科学的方法,灵活的策略,制订顾客能够接受的价格?br />     一、成本计量的重要性?br />     软件成本是定价的重要参考因素,成本对于定价进而对软件公司利润很重要,因而准确计量成本,通过成本信息加强成本控制对于软件公司非常重要?br />     对财务部门来说:正确核算产品或者项目的成本,为产品报价提供准确的成本信息,并加强运作过程成本控制。并可以根据成本信息编制费用预算,加强成本控制。无论设计成本核算体系还是加强成本控制,都需要对业务过程非常了解。比如费用的摊消,就需要明白各项费用的收益对象,这需要仔细分析业务关系,软件公司的一些费用的受益对象以及受益期间很难界定。对于费用分摊,基本的原则是谁受益谁承担。对费用进行归类,分析费用的受益对象,确定费用的分配原则。没有绝对准确的分配,关键在于费用分配上?br />     二、无形资产的有关规定?br />     目前我国准则制度中没有专门针对软件开发费用核算的具体规定,但按照其实质,理论界倾向于将开发成功的软件项目归类为无形资产,所以其会计处理可以参照无形资产的有关规定?br />     三、有关自主软件产品成本计量的看法?br />    1、费用发生时确认费用,但形成产成品时冲回费用转入库存商品?br />   ?)领用材料:<br />    借:软件研发费用?br />    贷:原材料?br />    应交税费-应交增值税(进项转出)?br />   ?)软件研发人员工资:<br />    借:软件研发费用?br />    贷:应付职工薪酬-工资?br />   ?)确认形成产品:<br />    借:库存商品?br />    贷:软件研发费用?br />    软件产品的原材料一般是光盘介质(含包装),光盘介质的本身价值很低,一般是一两元的价值。还有研发人员的工资很难准确分摊到成本核算。除了研发人员的工资外,研发部门的管理人员工资是否按一定比例计算到成本里?因为生产软件公司的部分管理人员工资是计算到成本里的?br />    2、费用发生时确认费用,形成产成品时按原材料的成本转入库存商品?br />    如:借:库存商品?br />    贷:原材料?br />    应交税费-应交增值税(进项转出)?br />    四、拥有自主研发软件产品的软件公司,因为软件产品比较特殊,软件公司里有可能是没有库存商品,只有签订销售合同时,才会把程序做成光盘。甚至有的软件公司把程序安装程序直接放在网络上,客户下载安装后直接付款的同时注册即可使用。网络上下载安装使用的软件产品更谈不上原材料等问题了?/span></div> <p style="padding-top:16px;text-indent: 24px; ">想要了解更多详情欢迎来电咨询18678812288,或登陆网址<A href="/">loriframe.com</a>。联系人:王经理?/p> </div> </div> <div id="davsd5femvw" class="main04"> <div id="davsd5femvw" class="m4_tit"><a href="/xwdt/">新闻中心</a></div> <ul class="m4_main"> <li> <h2><A href="/xwdt/xyzx/">更多+</A><i>软件开发行业资?/i></h2> <div id="davsd5femvw" class="syxwlb"> <a href="/xwdt/xyzx/4730.html"><span class="fr">07/30</span>- 集成测试之常用方案选型_日照软件开?/a> <a href="/xwdt/xyzx/4728.html"><span class="fr">07/30</span>- 软件开发之数据流程图_临沂软件开?/a> <a href="/xwdt/xyzx/4726.html"><span class="fr">07/27</span>- 业务流程外包之业务选择_日照软件开?/a> <a 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