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

dc.contributor.author Buchner, Stefan
dc.contributor.author Riehle, Dirk
dc.date.accessioned 2021-12-24T18:28:09Z
dc.date.available 2021-12-24T18:28:09Z
dc.date.issued 2022-01-04
dc.description.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.
dc.format.extent 10 pages
dc.identifier.doi 10.24251/HICSS.2022.896
dc.identifier.isbn 978-0-9981331-5-7
dc.identifier.uri http://hdl.handle.net/10125/80238
dc.language.iso eng
dc.relation.ispartof Proceedings of the 55th Hawaii International Conference on System Sciences
dc.rights Attribution-NonCommercial-NoDerivatives 4.0 International
dc.rights.uri https://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subject Co-Development with Software and Business Engineering Frameworks and Methods
dc.subject client-supplier relationship
dc.subject commit transaction history
dc.subject cost plus method
dc.subject inner source
dc.subject transfer pricing
dc.title Calculating the Costs of Inner Source Collaboration by Computing the Time Worked
dc.type.dcmi text
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