CP Enterprise Software Development Projects’s Artificial Costs Efficiency Evaluation Research

In recent years, the software development enterprises face the good development opportunities, that is business income of the continuous rapid growth and national support policy.at the same time, they face to tough challenge, that is reducing the contract price to deal with the fierce both at home and abroad market competition and rigid growth employee wages lead to rapid growth of software development cost. Facing opportunities and challenges coexist, software development enterprises in order to achieve business enterprise profit growth synchronize with business growth, they have to strengthen the software development’s cost management, optimize the structure of costs, and improve the cost efficiency.Based on the perspective of cost efficiency, the paper researches labor costs management of software development projects in software enterprises. To evaluate the labor cost efficiency of software development projects which can deal with costs and revenues calculation independently the paper set up an model with employees at all levels of labor costs as input indicators and project contract revenue as output indexes. Based on nonparametric frontier cost model, the cost efficiency be decomposed into scale efficiency, pure technical efficiency and allocative efficiency. Formula is expressed as cost efficiency equals scale efficiency multiplies by configuration efficiency multiplies by pure technical efficiency. On the option evaluation method, comparative analysis of all kinds of parametric method and nonparametric method evaluation method, finally chose the nonparametric analysis of data envelopment analysis. Combined with typical CP enterprise, using the actual cost of its software development project data, using the model to calculate, and systematic analysis of its cost efficiency and its decomposition. On this basis, further analysis the influence factors leading to invalid cost efficiency of the project, and the factors affecting the cost efficiency improvement were put forward.The research results show that the CP enterprise project efficiency is not high, on the cost efficiency of the whole project between gap is larger, the cost efficiency value and cost margins highly relevant; The size of the project conforms to the theory of return to scale efficiency value distribution; Project the allocation efficiency of obvious gap between departments. The results not only conform to the economic theory and enterprise actual situation, and it has reference significance for practice. The calculated efficiency value accord with the classical economic theory, and the specific reason can be found in the enterprise. The cost efficiency of the research conclusion is not only given out a new practical method to evaluate the project cost efficiency, and can analyze the reason of cost efficiency difference, it will be beneficial to find specific reference to improve the efficiency, it will find a reliable benchmark to control the project cost, it will put forward more targeted measures on the implementation to control cost.