基于COCOMOⅡ模型的HX软件价值评估的案例研究

发布时间：2018-06-26 10:50

  本文选题：COCOMOⅡ模型 + 软件成本估算　； 参考：《辽宁大学》2017年硕士论文

【摘要】：随着信息技术的飞速发展,计算机软件已广泛应用于日常生活的各个方面。无论在产品市场还是在资本市场,计算机软件的交易已经变得更加规范和成熟,客观、真实、有效地对计算机软件价值进行评估也越来越被人们所重视。计算机软件有三种常用的评估方法,即成本法、收益法和市场法。国外的评估行业起步较早,在软件价值评估方面进行了多年的研究与探索,目前已经取得了较大的发展。而我国对计算机软件价值评估方面的研究与发达国家相比起步较晚,目前尚处于初步发展阶段,研究成果不多。在我国,使用成本法进行软件价值评估时,通常是先对国外软件成本估算模型进行分析和研究,再结合我国软件行业的发展特点对模型进行修正,从而提高评估的准确度。目前国际上运用最广泛的软件成本估算模型是在20世纪80年代提出的COCOMO模型,它是结合当时的国外软件发展环境得出的。因此,在应用时需考虑我国软件行业当前的发展现状,对其进行实际化修正,使之符合我国软件行业的特性。文章结合具体的计算机软件案例,运用成本法和COCOMOⅡ模型对其价值进行评估。首先,对成本法评估计算机软件价值的模型以及软件成本估算模型COCOMOⅡ的具体情况进行了介绍;其次,利用成本法并结合COCOMOⅡ模型对案例软件的价值进行了评估;再次,结合我国软件行业的发展特征,对COCOMOⅡ模型中影响成本的因素进行了分析并做了适当的修正,使修正后的模型更适合于我国的软件价值评估。最后,利用修正后的COCOMOⅡ模型对案例软件进行了价值评估,对两个模型的评估结果进行比较并分析存在误差的原因。
[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，

本文编号：2070133