军用计算机软件价值评估的改进成本法研究

摘要

分析了军用计算机软件的重置成本构成，重点探讨工资和劳务费的估算。估算了软件开发的原始工作量，对平台系数、关键等级系数、继承性系数、软件能力成熟度等级系数等进行了调整，得到了研制工资的估算值，依据维护工资与研制工资的比例关系，确定维护工资。最后，实证研究表明：该方法具有良好的适用性和可操作性。%This paper analyzes the component of the replacement cost in the military computer soft‐ware ,discusses the estimation of the wage and professional service fees and estimates the original workload of software development .By integrating platform coefficient ,key level coefficient ,inheri‐tance coefficient , software capability maturity level coefficient and so on , the development salary estimate is determined and the relationship betw een maintenance w ages and the development salary is also straightened out .Finally ,the empirical study show s that the method has good applicability and operability .