(1) Specific confirmation method of sales cost of self-developed software products
The research and development expenses of the company's self-developed software products have not been capitalized. The number of optical discs and encryption devices provided to users at the time of sales is very small, and the company counts the optical discs and encryption devices into profits and losses at one time, so there is no sales cost of self-developed software products.
(2) The specific method of technology development service cost confirmation.
The cost of the company's technology development service business is mainly divided into two categories.
1. Outsourcing cost refers to the expenses incurred by the company in subcontracting services, purchasing software and hardware and geographic data to a third party in the process of providing technology development services to users, including three specific situations:
① Service subcontracting expenditure. For non-core subsystem development and equipment installation services in some application systems, companies usually subcontract them from the perspective of operational efficiency and cost.
② Procurement expenditure of software products or hardware products. In the process of providing technical development services, the company needs to purchase basic software such as operating system and database, as well as hardware equipment such as servers, PCs and display screens.
(3) The geographic data procurement expenditure is mainly used to purchase various commercial geographic information data, including electronic map data and remote sensing image data. Outsourcing costs account for about 40% of the total cost of technology development services.
The second is the direct labor in the process of technical development service implementation, which mainly includes the wages and bonuses of technical development service personnel. Labor costs account for about 60% of the cost of technology development services. The company establishes a project cost control table for each technical development service project, and records the costs incurred by the project. Among them: labor costs are carried forward according to the facts on a monthly basis; The cost of subcontracted services shall be carried forward according to the completion progress of the main contract of technology development services, and the cost carry-forward ratio shall be consistent with the completion progress ratio of revenue recognition; The purchase cost of software, hardware and geographic data is very small, so it is carried forward at one time.
(3) Confirm the sales cost of the agent software products.
The sales cost of agent software products is the actual expenditure incurred by the company when purchasing software products from other manufacturers, and the company carries forward the sales cost of corresponding agent software products according to the actual purchase cost. After verification, the sponsors and accountants believe that the principles and specific methods for confirming the issuer's income and cost are appropriate and conform to the relevant provisions of the Accounting Standards for Business Enterprises.
How to calculate the cost of software companies?
For the core technology and appearance to be patented, it can be treated with R&D expenditure; For the formation of goods, cost accounting is directly carried out, and R&D expenditure is not used. Simply put, the subject of "R&D expenditure" in the future is the use of intangible assets. If intangible assets are sold as commodities, the subject of "R&D expenditure" is not needed.
Determine expensed support and capitalized expenditure
Commodities included in R&D expenditure or inventory are capitalized. The difference is that R&D expenditure is transferred to intangible assets and production cost is transferred to inventory. Capitalization of R&D expenditure is conditional, that is, the development stage, preliminary investigation and feasibility study stage of a specific project should be expensed and included in management expenses.
If intangible assets can only be amortized and there is no inventory, then there is no cost when they are sold?
Yes, therefore, it is necessary to distinguish which projects or products are included in R&D expenditure, which are commodities and which are directly accounted for.
On how to calculate the cost of software enterprises, Bian Xiao made the above summary, hoping to help everyone. For an enterprise, to calculate the main product cost of the enterprise, it is necessary to choose the most suitable cost calculation method according to the production characteristics and production organization mode of the enterprise, but this cost calculation method may not meet all the needs of enterprise cost calculation and cost management.