尽管我国软件产业近年来得到快速发展,但是产品成本管理混乱、无序是我国软件产业的一大硬伤。成本管理是软件项目管理中一个比较薄弱的环节,存在诸多方面的问题。本文将集中研究软件企业的成本驱动因素,以成本为导向,转变管理行为,实现软件企业的价值增值。 Despite the rapid development of China’s software industry in recent years, product cost management is disorderly and disorderly, which is a serious flaw in China’s software industry. Cost management is a relatively weak part of software project management, there are many aspects of the problem. This article will focus on the cost drivers of software companies, cost-oriented, change management practices, realize the value-added of software enterprises.