本論文では予算超過プロジェクトの特徴を明らかにすることを目的として,ある組み込み系ソフトウェア開発企業の経理データに基づいて各プロジェクトの原価率を算出し,各開発工程の工数比率,外部委託率,コード再利用率との関係を統計的に分析する.分析の結果,原価率の低いプロジェクトは,外部設計に費やす工数の割合が高い傾向が見られた.また,外部委託率が高いプロジェクトは,低いプロジェクトに比べ原価率が高い傾向が見られた.さらに,コード再利用率が0%を超え99%未満であるプロジェクトは,原価率が高く,分散も大きい傾向が見られ,再利用に伴うトラブルがプロジェクトの収益性を低下させることが示唆された.

To clarify the characteristics of cost-overrun software projects, this paper calculated Sales Cost Ratio from accounting information of a company in the embedded systems domain, and analyzed the correlation with outsourcing ratio as well as reuse ratio and effort ratio of each development phase. As a result, we found that the lower Sales Cost Ratio projects had the higher effort ratio of architecture design phase. We also found that high outsourcing ratio projects had higher Sales Cost Ratio, and that projects having moderate reuse ratio (greater than 0% and below 99%) had lower and disperse Sales Cost Ratio, which suggests troubles in code reuse will degrade the project profit.