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随着信息技术和信息产业的迅猛发展,我国的软件行业面临着日趋激烈的市场竞争。软件开发企业如果想要在同质化的行业环境中脱颖而出,就必须能够敏感的捕捉到客户的实际需求,用较短的开发周期、良好的产品体验和优质的售后服务来保证市场份额和企业利润。而利益相关方的复杂性、客户需求的易变性和不可预知风险的高发性常常使得许多软件开发项目半途而废,这些都成为控制软件开发企业产品全生命周期各个环节的成本和实施战略成本管理的障碍。本文将通过对软件开发企业内外部环境的特点分析,给出解决软件开发企业实施战略成本管理难题的相关建议。
With the rapid development of information technology and information industry, China’s software industry is facing increasingly fierce market competition. Software development companies that want to stand out in a homogeneous industry environment must be able to sensitively capture the actual needs of their customers, with a shorter development cycle, a good product experience and excellent after-sales service to ensure market share and business profit. And the complexity of stakeholders, the variability of customer needs, and the high probability of unpredictable risks often leave many software projects halfway, all of which are barriers to controlling costs and implementing strategic cost management across all aspects of a product’s entire product life cycle . In this paper, through the analysis of the characteristics of the internal and external environment of software development enterprises, the paper gives some suggestions to solve the problems of software development enterprises in the implementation of strategic cost management.