Calculating the Costs of Inner Source Collaboration by Computing the Time Worked

Date

2022-01-04

Contributor

Advisor

Department

Instructor

Depositor

Speaker

Researcher

Consultant

Interviewer

Narrator

Transcriber

Annotator

Journal Title

Journal ISSN

Volume Title

Publisher

Volume

Number/Issue

Starting Page

Ending Page

Alternative Title

Abstract

A key part of taxation, controlling, and management of international collaborative programming workflows is determining the costs of a supplied software artifact. The OECD suggests the use of the Cost Plus method for calculating these costs. However, in the past, this method has been implemented using only coarse-grain data from the costs of whole organizational units. Due to the move to inner source software development, we need a much more fine-grain solution for computing the detailed time spent on programming specific components. This is necessary, because a more accurate work time distribution is required to fulfill the fiscal and administrative challenges posed by collaborating across organizational boundaries. In this article, we present a novel method to determine the time spent on an individual code contribution (commit) to a software component for use within cost calculation, especially for taxation purposes. We demonstrate the usefulness of our approach by application to a real-world data set gathered at a large multi-national corporation. We evaluate our work through feedback received from this corporation and from the German Ministry of Finance.

Description

Keywords

Co-Development with Software and Business Engineering Frameworks and Methods, client-supplier relationship, commit transaction history, cost plus method, inner source, transfer pricing

Citation

Extent

10 pages

Format

Geographic Location

Time Period

Related To

Proceedings of the 55th Hawaii International Conference on System Sciences

Related To (URI)

Table of Contents

Rights

Attribution-NonCommercial-NoDerivatives 4.0 International

Rights Holder

Local Contexts

Email libraryada-l@lists.hawaii.edu if you need this content in ADA-compliant format.