Tên bài báo:

Determining the Price of Software Products in Software Manufacturing Firms in Vietnam
Tác giả:
Nguyễn Thị Diệu Thu
Tham gia cùng:
Hoàng Thị Hồng Lê
Đặng Thị Huế
Tạp chí:
European Journal of Business and Management
Năm xuất bản:
2019
Trang:
Từ trang 110 đến trang 116
Lĩnh vực:
Kinh tế - vận tải
Phạm vi:
Quốc tế

Tóm tắt:

From the early 2000s to the present, Vietnam has made efforts to facilitate the development of information technology industry and to promote the growth of itmarket in general and software in particular. Manypolicies and measures to encourage the development of software firms have been issued by the government. However, despite enjoying favorable conditions from the State's support policy, software firms still face many difficulties in product consumption. In addition to illegally copying software and copyrighted software that have beenseverely damaged, causing great harm to manufacturers, thereare also situations where products are not sold with the right value. Currently, in Vietnam there is not yet a method of calculation, as well as a complete unified accounting for the determination of software product price, each firm follows its experience. Based on data collected, both primary and secondary, we synthesize, evaluate, compare and analyze the research topic. The results show that the determination of software product price at softwaremanufacturing firms is not very reasonable; the recognition and allocation of core software value has not been proper. So based on the findings, some recommendations are given for improving the determination of product prices at software manufacturing firms in the context of developing countries like Vietnam

Từ khóa:

Software core software intangible fixed asset license
Thông tin tác giả
Nguyễn Thị Diệu Thu

Nguyễn Thị Diệu Thu

Thạc sỹ Kinh tế - Chuyên ngành Kế toán

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