1. What are the main components of software development costs?
Software development costs only include the sum of all human and non-human costs in the software development process, excluding costs such as data migration and software maintenance. Labor costs include direct labor costs and indirect labor costs, and non-human costs include direct non-human costs and indirect non-human costs.
2. What do direct labor costs mainly include?
Direct labor costs include human resource expenses such as salaries, bonuses, and benefits of the developers’ project team members. Among them, project members include all development or support personnel involved in the project development process, such as project managers, requirements analysts, designers, developers, testers, deployment personnel, user documentation writers, quality assurance personnel, and configuration managers, etc. . For those who do not devote themselves full-time to the development of the project, their human resource costs will be calculated based on the proportion of the project workload to their total workload.
3. What do indirect labor costs mainly include?
Indirect labor costs refer to the developer’s sharing of human resource costs for non-project team personnel who serve the overall needs of development management. Including the sharing of salaries, bonuses and benefits for development department managers, project management office personnel, engineering process group personnel, product planning personnel, organizational-level quality assurance personnel, organizational-level configuration management personnel, business procurement personnel and IT support personnel, etc.
4. What do direct non-labor costs mainly include?
Direct non-labor costs include:
Office expenses - that is, administrative office expenses incurred by the developer to develop this project, such as office supplies, communications, mailing, printing and meetings, etc.;
Travel expenses - that is, the travel expenses incurred by the developer to develop this project, such as transportation, accommodation and travel subsidies;
Training expenses - that is, the development expenses arranged by the developer to develop this project Expenses incurred for special training;
Business expenses - i.e. the expenses incurred by the developer for auxiliary activities required to complete the development work of this project, such as entertainment fees, review fees and acceptance fees, etc.;
Purchase fee - that is, the cost of special assets or services that the developer needs to purchase in order to develop this project, such as special equipment fees, special software fees, technical collaboration fees and patent fees, etc.;
Others - that is Items not listed above but are expenses incurred by the developer to develop this project.
5. What do indirect non-labor costs mainly include?
Indirect non-labor costs refer to the non-labor cost allocation that is not incurred by the developer to develop a specific project but serves the overall development activities.
Including: developer's development site rent, water, electricity and property, developer's daily office expenses sharing, strategy, market promotion, brand building, intellectual property patents and other expenses sharing, as well as the leasing of various development office equipment , maintenance and depreciation apportionment, etc.