CONTROLLING SOFTWARE-DEVELOPMENT COSTS

Identifies the magnitude and importance of the level of software development costs in a modern high-technology manufacturing environment. Analyses the variety of cost control practices as evidenced in the English-language journals. Develops a holistic feed-forward control model using the Japanese management accounting technique of target costing. Examines the relevance of each technique in relation to its most cost-effective role and predicts that target costing will be widely adopted in the near future.