Research On Parallel Projects' Labor Cost Allocation Of R Software Company

The cost of software development project mainly includes direct labor cost,hardware cost and indirect management cost.Human resource cost is the most important part of software development project cost.Therefore,the control of software development project cost can be understood as the control of human resource cost to a certain extent.Especially when multiple projects are in parallel,how to accurately allocate the human resources cost of participating projects in each project is the key point of cost accounting.Based on project characteristics of R software company,this thesis carries out the research on human cost allocation and control in multi project parallel development,hoping to deeply analyze the allocation of human resource costs among projects in multi project parallel according to the current situation of project cost management of R software company from the standpoint of software contractor.Learn from the advanced experience at home and abroad,analyze the causes and countermeasures,and establish a model suitable for project cost accounting of R software company.R software company's allocation of labor cost in project cost accounting is relatively rough,and the cost collection is inaccurate when multiple projects are parallel.There are some cost allocation problems,such as inaccurate collection of human costs,inaccurate allocation of shared activity-based costs,and the cost of performance bonus is not allocated to the project,which can not objectively reflect the actual cost consumption in the implementation process of the project,and is not conducive to promoting the process of project cost refinement management.The purpose of this thesis is to analyze how the cost accounting under multi project parallel reflects the project cost more accurately,using time-driven activity-based cost and standard costing method improve the activity-based labor cost allocation and cost accounting,provide accurate data for the future project cost prediction,estimation and management,and avoid the waste of human resources;Strengthen the prior planning,shift the focus of cost management to the product planning stage,prompt the company to pay attention to the prior planning and human resource planning,and coordinate the human resource allocation among multiple projects by optimizing the human resource plan;Improve human cost control,improve human cost management by improving human cost control ability,and help the project reduce cost and increase efficiency;Optimize the performance appraisal system by combining management by objectives method,reasonably evaluate the human resources performance,objectively and fairly evaluate the employees' work performance truthfully,and accurately reflect the performance bonus cost into the project cost.So that the Development Department of R software company can reflect the real project cost through accurate human resource cost allocation.Help the management accurately grasp the profit and loss of the project,estimate the project scale,optimize the cost plan,and plan the human resource allocation among many projects.Implement effective internal control of human cost,ensure fair and reasonable performance evaluation of human resources,and provide products and services with market competitiveness.