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基于COCOMOⅡ模型的HX軟件價(jià)值評(píng)估的案例研究

發(fā)布時(shí)間:2018-06-26 10:50

  本文選題:COCOMOⅡ模型 + 軟件成本估算。 參考:《遼寧大學(xué)》2017年碩士論文


【摘要】:隨著信息技術(shù)的飛速發(fā)展,計(jì)算機(jī)軟件已廣泛應(yīng)用于日常生活的各個(gè)方面。無論在產(chǎn)品市場(chǎng)還是在資本市場(chǎng),計(jì)算機(jī)軟件的交易已經(jīng)變得更加規(guī)范和成熟,客觀、真實(shí)、有效地對(duì)計(jì)算機(jī)軟件價(jià)值進(jìn)行評(píng)估也越來越被人們所重視。計(jì)算機(jī)軟件有三種常用的評(píng)估方法,即成本法、收益法和市場(chǎng)法。國外的評(píng)估行業(yè)起步較早,在軟件價(jià)值評(píng)估方面進(jìn)行了多年的研究與探索,目前已經(jīng)取得了較大的發(fā)展。而我國對(duì)計(jì)算機(jī)軟件價(jià)值評(píng)估方面的研究與發(fā)達(dá)國家相比起步較晚,目前尚處于初步發(fā)展階段,研究成果不多。在我國,使用成本法進(jìn)行軟件價(jià)值評(píng)估時(shí),通常是先對(duì)國外軟件成本估算模型進(jìn)行分析和研究,再結(jié)合我國軟件行業(yè)的發(fā)展特點(diǎn)對(duì)模型進(jìn)行修正,從而提高評(píng)估的準(zhǔn)確度。目前國際上運(yùn)用最廣泛的軟件成本估算模型是在20世紀(jì)80年代提出的COCOMO模型,它是結(jié)合當(dāng)時(shí)的國外軟件發(fā)展環(huán)境得出的。因此,在應(yīng)用時(shí)需考慮我國軟件行業(yè)當(dāng)前的發(fā)展現(xiàn)狀,對(duì)其進(jìn)行實(shí)際化修正,使之符合我國軟件行業(yè)的特性。文章結(jié)合具體的計(jì)算機(jī)軟件案例,運(yùn)用成本法和COCOMOⅡ模型對(duì)其價(jià)值進(jìn)行評(píng)估。首先,對(duì)成本法評(píng)估計(jì)算機(jī)軟件價(jià)值的模型以及軟件成本估算模型COCOMOⅡ的具體情況進(jìn)行了介紹;其次,利用成本法并結(jié)合COCOMOⅡ模型對(duì)案例軟件的價(jià)值進(jìn)行了評(píng)估;再次,結(jié)合我國軟件行業(yè)的發(fā)展特征,對(duì)COCOMOⅡ模型中影響成本的因素進(jìn)行了分析并做了適當(dāng)?shù)男拚?使修正后的模型更適合于我國的軟件價(jià)值評(píng)估。最后,利用修正后的COCOMOⅡ模型對(duì)案例軟件進(jìn)行了價(jià)值評(píng)估,對(duì)兩個(gè)模型的評(píng)估結(jié)果進(jìn)行比較并分析存在誤差的原因。
[Abstract]:With the rapid development of information technology, computer software has been widely used in all aspects of daily life. Whether in the product market or in the capital market, the trading of computer software has become more standardized and mature, objective, true, effective evaluation of the value of computer software has been more and more attention. There are three common methods for evaluating computer software, namely, cost method, income approach and market method. The evaluation industry of foreign countries started early, and has made great progress in software value evaluation for many years. Compared with the developed countries, the research on the value evaluation of computer software in our country started late, and it is still in the initial stage of development, and the research results are few. In our country, when using cost method to evaluate software value, we usually analyze and study the software cost estimation model of foreign countries first, then revise the model according to the development characteristics of software industry in our country, so as to improve the accuracy of evaluation. At present the most widely used software cost estimation model in the world is the Cocomo model which was put forward in the 1980s. It was derived from the foreign software development environment at that time. Therefore, it is necessary to consider the current development situation of software industry in China, and to modify it practically to make it conform to the characteristics of software industry in our country. In this paper, the cost method and Cocomo 鈪,

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