Use Case Point - Activity-Based Costing: Metode Baru untuk Mengestimasi Biaya Pengembangan Perangkat Lunak

Renny Sari Dewi, Apol Pribadi Subriadi, Sholiq Sholiq
2015 Sisfo  
Resource forecast or estimation is an important part of a project planning, mainly for software development industry. Effort estimation (of work done) is one of frequently method used by project manager to estimate the resource allocation in every software development activity. Use Case Point (UCP), as a method that is often used as a reference in calculation of effort estimation in software development, is still has not able to map the optimal resource usage based on activity. On the other
more » ... y. On the other hand, Activity-Based Costing (ABC) methods that focuses on activity-based financing resources able to cover the weaknesses of the UCP method. Thus the authors initiate that the combination of those two methods will create a breakthrough method based on UCP activity. Therefore, the authors then give that combination method as UCPabc integration model. The ouputs of this research is a concept model of UCPabc integration and also the calculation of software development cost estimation. Then the model is tested on software development project case, in this research we use example of a small-scale software development company projects. Those projects come from five government software development project which were done in the same year. As the result, the cost estimation using UPCabc is Rp 192.475.490 which has 2.16% greater deviation than the actual cost of the project itself (Rp 188.322.484). In addition, the authors also identify other outputs of the ABC method, such as: cost driver, cost pool, and cost object. Abstrak Estimasi atau perkiraan sumber daya merupakan bagian penting dari suatu perencanaan proyek, utamanya pada bisnis jasa pengembangan perangkat lunak. Estimasi effort (usaha yang dilakukan) adalah salah satu metode yang sering digunakan manajer proyek untuk memperkirakan alokasi pemakaian sumber daya disetiap aktivitas pengembangan proyek perangkat lunak. UCPabc (Use Case Point -Activity-Based Costing) merupakan variasi metode baru dari perluasan metode Use Case Point (UCP) yang selama ini telah dikenal dalam mengestimasi effort pengembangan perangkat lunak. Sedangkan dari sisi pembiayaannya akan digabungkan dengan metode sudah sering diimplementasikan yaitu Activity-Based Costing. Integrasi kedua metode ini diduga akan menjadi suatu terobosan baru dalam penyusunan komponen pembiayaan proyek pengembangan perangkat lunak. Dengan menggunakan metode UCPabc, estimasi biaya pengembangan perangkat lunak memiliki deviasi 2,16%, lebih besar yaitu Rp 192.475.490. Angka deviasi tersebut diperoleh dari perbandingan estimasi UCPabc terhadap biaya aktual perusahaan yang sesungguhnya (Rp 188.322.484) pada lima proyek pengembangan perangkat lunak di lingkungan pemerintah daerah.
doi:10.24089/j.sisfo.2015.03.020 fatcat:55cc6mixuzbplbkxytomx6woem