With the advent of knowledge economy and information age, the computer software industry has developed rapidly. The social demand of computer software commercialization, capitalization and capitalization value evaluation is also increasing, and there are more and more trends. Because system software is usually a man-machine system with large scale and high complexity, the process of developing, using, maintaining and managing system software is a very complicated system engineering, which requires huge manpower, material resources and financial resources as well as the support of various computer software and hardware. This feature should be fully considered when evaluating system software, and it should also be paid attention to when evaluating the value of system software from the perspective of cost. According to statistics, the share of software cost in the total cost of software and hardware has increased from more than 10% in the 1950s to 70% or 80% in the near future, and it is still rising. The ratio of development cost to maintenance cost in software cost has also increased from close to 1: 1 in 1950s to 1: 2 in recent years. The share of system software development cost and maintenance cost in the whole life cycle.

In this paper, the figures in the above table have been partially adjusted. In the maintenance stage, the master eliminated the cost of perfect maintenance. This fee should not be included in the present value evaluation of the entrusted evaluation system software. In this way, the share of development and maintenance costs in the whole life cycle has also changed accordingly.

First, the cost structure of system software.

System software cost, as an economic category, should reflect the various expenses of software products in their production process, which is the sum of raw materials, fuel, power, depreciation, labor, management and financial expenses.

From the financial point of view, the cost of system software includes the following items: (1) hardware purchase expenses, such as purchasing computers and related equipment, uninterruptible power supply, air conditioning, etc. (2) Software purchase fees, such as operating system software, database system software and other application software. (3) Labor costs are mainly the wages and benefits of developers, operators and managers. (4) training fees. (5) Communication expenses, such as the cost of purchasing computer network equipment, communication line equipment and renting public communication lines. (6) Capital construction costs, such as the cost of building and expanding computer rooms and purchasing computer machines and cabinets. (7) Financial expenses. (8) Management expenses, such as office expenses, travel expenses, conference expenses, transportation expenses, etc. (9) Material expenses, such as the purchase expenses of printing paper, paper tape and disk. (10) Water, electricity, steam and gas charges. (1 1) Know-how purchase fee. (12) Other expenses, such as information fees, depreciation fees of fixed assets, consulting fees, etc.

From the two stages of the life cycle of system software, namely, the development stage and the maintenance stage, the cost of system software consists of development cost and maintenance cost. Development cost consists of software development cost, hardware cost and other costs, including system software analysis/design cost (including system research, requirements analysis and system analysis), implementation cost (including programming/testing, hardware purchase and installation, system software purchase, data collection and personnel training) and system switching. Maintenance cost consists of operating cost (including labor cost, material cost, depreciation cost of fixed assets, purchase cost of proprietary technology and technical data), management cost (including audit fee, system service fee and administrative management fee) and maintenance cost (including corrective maintenance fee and adaptive maintenance fee).

Second, the system software cost calculation program

1. Calculate the software scale according to the characteristics of the software to be developed, the characteristics of the selected hardware, the characteristics of the user environment and the basic data of similar or similar projects in the past.

2. Software cost is calculated on the basis of system software cost, combined with cost influencing factors, environmental factors and data analysis of similar or similar projects in the past. Including the manpower and progress of installation and debugging, and the manpower and progress of training stage.

3. Risk analysis of system software cost calculation. This is a process based on the uncertainty of system software cost measurement and the immaturity of cost measurement theory and measurement technology. Risk factors of system software cost measurement should include:

(1) Correctness in understanding the functional requirements, development team and development environment of the target system;

(2) Reliability of historical data and model parameters;

(3) Abstraction of logic model, complexity of business process and testability of software in system analysis;

(4) The influence of the appearance and application of new software technology and alternative technology on the cost measurement method;

(5) The influence of users' participation in system software development, the quality of development team and the development mode adopted on the development cost;

(6) Understand the complex factors of the system software development team;

(7) Stability of system software developers and their components;

(8) Risks brought by non-technical factors such as the change of system software development and maintenance funds and time requirements.

When implementing the above-mentioned cost calculation program in the value evaluation of system software, in addition to the principles stipulated in the Operating Rules for Asset Evaluation, the principles of authenticity and predictability, transparency and adaptability, operability and stipulation should also be followed.

Third, the system software into the calculation

To sum up, the cost of system software consists of the development and maintenance cost of software, that is, C=C 1+C2 (1).

Where: c is the development cost of system software; C 1 consists of the development cost of system software; C2 is the maintenance cost of the system software.

1, calculation of system software development cost.

We think it is feasible to measure the development cost of system software according to the workload and unit workload cost of system software. The specific measurement method is based on the software scale of the system software (generally the number of instruction lines of the software source program, excluding comment lines), the social average scale index and the workload correction factor. Especially the actual calculation of CAD system software, combined with the comprehensive analysis of domestic and foreign research results and expert consultation, it can be determined that the software social average productivity parameter and the software social average scale index are about 3.5 and1.3 respectively; Software workload consists of eight factors and five grades.

2. Calculation of system software maintenance cost C2.

The maintenance of system software is a process of modifying the existing runnable software and keeping its main functions unchanged. After the system software is delivered for use, its maintenance stage accounts for a large proportion in the software life cycle or life cycle, and some of them can reach 50-70% of the software life cycle. Therefore, the maintenance cost of system software is a part that cannot be ignored in software cost calculation.

The maintenance of system software includes three categories: A, revision and corrective maintenance; B, adaptive maintenance; C. perfect maintenance. Among them, Class C is used to expand functions and improve performance, which is generally not included in the software cost of the system in the evaluation of software asset value, while Class A and Class B are closely related to the software development process and should be included in the software cost.

In the system software maintenance stage, the influencing factors on the software workload are basically the same as those in the development stage, which is the later influence of the influencing factors in the development stage. Therefore, the greater the reliability and scale of system maintenance, the more difficult it is to find hidden errors and correct them. The more complex the system software is, the more difficult it is to adapt to the changes of soft and hard environment. Of course, the system software with high reliability and complexity requires higher maintainability, and the possibility of software errors in operation will be smaller. Based on the above analysis, the maintenance cost of system software can be calculated by multiplying the development cost of system software by the maintenance parameters of system software. According to the complexity of the system software, the maintenance parameters can be taken as 0. 15, 0.20, 0.25, 0.30, 0.35 and 0.40 respectively.

As a part of computer system, computer system software is an important commodity in information society and an important asset in knowledge economy society. System software, like other computer software, has the following characteristics:

1, the system software is the crystallization of high-intensity intellectual labor completed by many people, and it is a unique product based on knowledge, experience and wisdom. The development of system software can be engineering, and the production of software can be factory. Therefore, the system software has value and use value. At the same time, the system software is original, so the software copyright owner has the right to publish, develop, use, license, get paid and transfer the system software products according to law.

2. System software products are intangible and exist in tangible carriers such as disks, through which transactions are conducted. Therefore, the exchange value between disk and system software is the sum of the sound value of disk itself and system software, and mainly the value of system software.

3. The replication (mass production) of system software products is relatively simple, and its replication cost is almost negligible compared with its development cost. Therefore, the system software products are easily copied or even copied. In order to protect the copyright of system software products, it must be registered according to law.

4, the system software products generally have no tangible loss, only intangible loss. The maintenance of system software products, firstly, is due to the complexity of the system software itself, especially the corrective maintenance of hidden errors newly discovered in operation; Second, the system software depends on its hardware and software environment. When the software and hardware environment changes, the system software should be maintained adaptively; Thirdly, due to the change of demand, it is required to enhance the function of system software, improve the performance of system software and keep the system software perfect. Therefore, the maintenance of system software plays an important role in its life cycle. At the same time, the maintenance process of system software is the value-added process of software. According to the above calculation method, the maintenance cost of system software is quite expensive even if it is not included in the perfect maintenance cost. Constantly upgrading the new version to replace the old version is also a feature that should be considered in the evaluation of system software value.