4.3 Calculation of the costs of developing software

In the economic part of the thesis calculates cost estimates for design work, and calculates the cost-effectiveness of the developed software system.

To the estimate of expenses include the following outcomes:

• cost of materials;

• cost of the basic and additional salary;

• unified social tax;

• cost of maintenance and operation of equipment;

• Other cash costs.

4.3.1 Calculation of the cost of materials

For the work, necessary to organize one work place and one workstation to install the server part of the software package. To save the server part of the software in the design stage can be set in the workplace programmer. Needed one PC with processor intel core i3 – 10000tg

Also, in the development of complex software following materials were used:

1. Pens and pencils - 300 tg.

2. Notebooks - 500 tg

3. Mouse - 3200 tg

4. USB Flash Drive 4GB - 2000 tg.

5. Headphones - 2000 tg

6. Books - 5000 tg

7. Other materials - 1000tg.

Total: 14000.00 tg.

Total expenditure on materials is: 114 000 tg.

4.3.2 Expenditure on salaries

The basic wage is calculated based developer of salary (Table 4.2.1.), As well as the duration of individual stages of work in the development of software system.

Table 9 - Staffing of the project team

№	Category of employees	Quantity		Salary (tg./mon.)
1	Developer	1		130000
Total			1		130 000

The average number of working days in a month is 22 days.

Additional monthly fee is charged at the rate (K_ad) of 20% of the basic salary and is:

 S = S_m * K_ad = (130000*20)/100 = 26000tg.

Accrual of social security payroll is 26% of the basic salary:

   P = S_m* 26% = 130000 * 26% = 33800tg.

Table 10 - The calculation of the basic and additional wages.

Position	Quantity of workers	Salary tg./mon.	Quantity of worked days	Salary in one day tg./day.	Total тг.
Developer	1	130 000	66	5909	390000
Additional salary					78000
Accruals to social security payroll					101400
Total:					569400

4.3.3 The costs of operation and maintenance of equipment

Development of software system was made on a laptop. The cost of a single PC is 100 000 tenge.

The cost of 1 hour of computer time is calculated by the formula:

C_t = S_e / T_y * K where

  S_e  - Annual operating costs;

  T_y - Annual Usable PC time;

K  - coefficient of utilization of the PC (0.7).

The annual operating cost calculated by the formula:

S_e = S_a + S_z  where,

 S_a - Deductions for depreciation (12.5% cost of the PC);

 S_z - The cost of maintenance (2% cost of the PC).

  S_e = 100000 * (12.5 + 2)/100 = 14500tg.

Annual Usable time of equipment is calculated as the product of the number of working days in a year at the time of the PC in the day:

  T_y = 252 * 7 = 1764 hour.

Then the cost of one hour of computer time:

 C_t = S_e / T_y * K = 14500 / 1764 * 0.7 = 11.7tg.

The number of working hours spent on the development and debugging of software system is (66 * 8) = 528 hours. Thus, the cost of maintenance and operation of the PC are equal to:

   P = 528 * 11.7 = 6177.6 tg.

Table 11 - The estimated total costs of the work.

#№	Cost item	Sum, tg.
11	cost of materials	114 000
22	costs of operation and maintenance of equipment	6 177,60
33	Main salary	390000
44	Additional salary	78000
55	Accruals to social security payroll	101400
Total:		689 578