Cost-based pricing in software companies, effects of government promotions on pricing and relation with IFRS

The subject of this thesis work constitutes pricing operations on software companies. The ways of pricing were emphasised on this new and groving sector. During the stage of determining costs on cost-based pricing, dificulties that firms can be faced, were analysed, solution offers were made, the varieties of cost systems of software firms were studied, the process of cost accounting systems were researched and the costs of the projects produced in specific order cost system using companies were researched, suggestions were offered for more fairly allocation of overheads. The effects of the government supports were researched in the process of determining costs. Re-use issiue including both earned experience, software codes and re-using or re-selling of the software products were emphasisedand the probabilty of almost zero cost reproduction or re-selling issue were mentioned and how to effect on pricing decision were researched. IFRS Standarts related to this thesis work were studied. Surmised that generating solutions for economic structure of each firm may be useful rather than stereotyped solutions in the process of etiher pricing operations or determining costs.Key Words1.Software Companies2.Cost Based Pricing3.Government Supports4.Re-use5.IFRS/TFRS