What is the costing methodology of a software development business 5

R&D expenses can be deducted, and the wages of R&D personnel are R&D expenses to be included in management expenses.

1) Interest expense refers to the net amount of interest expenses (excluding capitalized interest) such as interest on short-term borrowings, interest on long-term borrowings, interest on bills payable, interest on bills discounted, interest payable on bonds, interest payable on long-term foreign equipment payable, etc., minus interest income from bank deposits.

2) Exchange loss refers to the difference between the bank**, the selling price and the exchange rate used in the bookkeeping due to the sale or purchase of foreign exchange from the bank, and the difference between the amount of the bookkeeping RMB and the original book RMB amount converted by the closing balance of various foreign currency accounts at the end of the month (quarter, year) according to the exchange rate prescribed at the end of the period.

3) The relevant handling fee refers to the handling fee paid for the issuance of bonds (except for the handling fee to be capitalized), the bank fee for issuing bills of exchange, the handling fee for adjusting foreign exchange, etc., but excluding the handling fee paid for the issuance of **.

4) Other financial expenses, such as financial lease expenses incurred in financial leasing of fixed assets.

Accounting scope and treatment of various expenses.

1. This subject accounts for the expenses incurred by real estate development enterprises in the development process of land, housing, supporting facilities and agency construction projects. The expenditure on rental housing projects incurred by enterprises in decorating rental houses and supplementing indoor facilities is also accounted for in this account.

The monthly amortization of rental and development products incurred in the operation of rental and development products can be directly included in the "other business costs" account, and is not accounted for through this account.

The interest expenses incurred by the enterprise for the purpose of raising funds and other financial management activities, as well as the management expenses incurred by the administrative department of the enterprise for the organization and management of real estate development and business activities, shall be regarded as period expenses and shall be directly included in the profit or loss of the current period and shall not be accounted for in this account.

2. The expenses incurred by the enterprise in the development process of land, housing, supporting facilities and construction projects, including land acquisition and demolition compensation, preliminary engineering costs, infrastructure costs, construction and installation engineering costs, supporting facilities costs and development indirect costs. Land requisition and demolition compensation costs, preliminary engineering costs, infrastructure costs, construction and installation engineering costs incurred by enterprises, etc.

It is a direct expense and is directly charged to this account (the cost item related to the cost accounting object); The indirect expenses that should be borne by the cost of the development product should be collected in the "development overhead" account, and then allocated and included in the relevant development product cost according to a certain allocation standard at the end of the month.

The cost of a computer software development enterprise mainly refers to the workload and corresponding costs spent in the software development process.

Unlike the traditional cost of industrial products, the cost of software does not include the consumption of raw materials and energy, and is mainly the consumption of human labor - direct labor wages. In addition, there is no obvious manufacturing process for software, and its development cost is calculated as a one-time development process. Therefore, the cost of software development is a variety of expenses spent on the entire development process from software planning, requirements analysis, design, coding, unit testing, integration testing to certification testing.

Before the development project is produced into a product, you can set a work order under the production cost (or R&D cost) account, or the name of the R&D project to be used to attribute the project.

You can set multiple sub-items under Cost, such as: raw material cost, salary, welfare fee, management fee, and others.

Included in management expenses: office expenses, travel expenses, business entertainment expenses, water and electricity expenses, wages, welfare expenses, provident fund, other salary expenses, ** expenses, testing product expenses, etc.

You can use it analytically. Anyway, in the R&D stage, it is to integrate the cost.

Software development business costs, what are the expenses.

Making a mobile app software generally requires the following process: sorting out the requirements - design process - designing a prototype (a simple user interface, just including some fields, without typesetting and beautification) - designing the UI (user interface) - writing ** - testing - putting it on the shelf.

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Enterprise costs, as I understand them, include labor costs, management costs, operating costs, and so on.

Design, programming, manpower, debugging, after-sales, etc.