Expenses for creating software as an object of accounting: the nature and classification

Abstract

The reasons of development of the accounting classification of expenses for computer programs have been grounded. The features of the market of IT services in Ukraine have been analyzed and its future prospects have been determined. The reasons to provide users with information of the costs of creating computer programs have been defined and grounded. Complex classification of computer software creating costs based on the selection of six characteristics (for stage by creating a computer program; for the ability to be expenced on specific computer program; for the connection of costs with created computer program; for constancy; for the elements of costs; for the value chain) have been developed and grounded. Information prerequisites to ensure the effectiveness of strategic management process of creating computer software based on the classification of costs in the value chain have been allocated. Role of complex classification of computer software creating costs in accounting have been grounded.

Keywords

• intangible asset
• computer program
• research and development costs