cost sheet analysis of software companies

8/13/2019 Cost Sheet Analysis of Software Companies

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Cost Sheet Analysis

Software Developing Companies(IT SECTOR)


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FASTEST CHANGING INDUSTRY

The Software Industry include businesses for development, maintenance

and publication of software that are used in any business model. The in

dustry also includes software services such as training, documentation a

nd consulting.

Software Development includes research,new development,prototyping,modification, reuse, re-engineering, maintenance or any other activities

that result in software productsutility minimizing use of man power


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Companies Taken Under Analysis

INDIAN COMPANIES Infosys

Tata Consultancy & Services (TCS)

Hexaware

FOREIGN COMPANIES IN INDIA

Mphasis

Oracle Finance

Data of companies expenses Analyzed From the Year 2002 till 2012


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INFOSYS

Trend Analysis

0.00%

100.00%

200.00%

300.00%

400.00%

500.00%

600.00%

700.00%

800.00%

900.00%

1000.00%

Mar-03 Mar-04 Mar-05 Mar-06 Mar-07 Mar-08 Mar-09 Mar-10 Mar-11 Mar-12

Total expenses

Sales


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TATA CONSULTANCY SERVICES

Trend Analysis

0

20000

40000

60000

80000

100000

120000

140000

160000

180000


Total

expense

s

Sales


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HEXAWARE

Trend Analysis

0.00%

100.00%

200.00%

300.00%

400.00%

500.00%

600.00%

700.00%

800.00%


Total

expenses

Sales


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MPHASIS

0.00%

500.00%

1000.00%

1500.00%

2000.00%

2500.00%


Total

expenses

Sales


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ORACLE FINANCE

0.00%

100.00%

200.00%

300.00%

400.00%

500.00%

600.00%


Total

expenses

Sales

Trend nalysis


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COST & COSTING

Cost: - Cost can be defined as the expenditure (actual or notional) incurredon or attributable to a given thing. It can also be described as the resources

that have been sacrificed or must be sacrificed to attain a particular objecti

ve.

Costing: - Costing may be defined as thetechnique and process of ascerta

ining costs. According to Wheldon, Costingis classifying, recording, allocation and appropriation of expenses for the determination of cost of prod

ucts or services and for the presentation of suitably arranged data for the p

urpose of control and guidance of management.

Cost Accounting: - Cost Accounting primarily deals with collection, anal

ysis of relevant of cost data for interpretation and presentation for variousproblems of management.It is defined as, theestablishment of budgets, st

andard costs and actual costs of operations, processes, activities or product

s and the analysis of variances, profitability or the social use of funds.


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Absorption Costing. Marginal Costing

Standard Costing

Costing Information

Unit Costing

Job Cos

ting

Batch C

osting

Specific Ord

er Costing

Contract

Costing

OUTPUT

COSTIN

G

Process

Costing

Service

Costing

Costing

Techniques

Costing

Methods


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cost sheet analysis of software companies

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