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Software Cost Accounting

Herding Cats

For internal use software, there are three stages defined by accounting guidance: 1) preliminary project phase (i.e. planning, evaluating alternatives, conceptual formation); 2) application development (i.e. Internal and external costs incurred during the preliminary project stage shall be expensed as they are incurred.

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The Complete Glossary of 614 Project Management Terms

Workamajig

Bottleneck: In project management terms, a bottleneck is any constraint that restricts the movement of a process. With this approach, the project's cost and/or duration are calculated by adding the cost/duration of all its constituent activities. Sometimes, this technique is also called 'Scrum Poker'.

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Software Estimating Resources

Herding Cats

“The Use of Simulation Techniques for Hybrid Software Cost Estimation and Risk Analysis,” Michael Kläs, Adam Trendowicz, Axel Wickenkamp, Jürgen Münch, Nahomi Kikuchi, and Yasushi Ishigai, Advances in Computers, Volume 74, Elsevier, 2008. Evaluating Project Decisions,” INTAVER Institute. 1, February 2014. “On