Baumeister, AlexanderIlg, Markus2018-01-162018-01-1620042004https://dl.gi.de/handle/20.500.12116/12408In early stages of software development projects it is particularly hard to find cost estimates for these projects, however, their importance for management decisions is of key impact. The lack of knowledge about the projects’ quantity structure in early project phases and difficulties to exchange calculation specific information between the development and the accounting departments make reasonable cost planning a severe problem. Therefore, this paper shows a new method of preliminary and development-accompanying cost planning for software development projects based on the unified process. Key idea is an affinity approach that uses information of former development projects in an adjusted activity based costing method.Activity Based CostingCostingIT-managementIterative DevelopmentPreliminary CostingProject BudgetingUnified ProcessText/Journal Article1861-8936