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.