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

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dc.contributor.authorBuchner, Stefan
dc.contributor.authorRiehle, Dirk
dc.date.accessioned2021-12-24T18:28:09Z
dc.date.available2021-12-24T18:28:09Z
dc.date.issued2022-01-04
dc.description.abstractA 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.extent10 pages
dc.identifier.doi10.24251/HICSS.2022.896
dc.identifier.isbn978-0-9981331-5-7
dc.identifier.urihttp://hdl.handle.net/10125/80238
dc.language.isoeng
dc.relation.ispartofProceedings of the 55th Hawaii International Conference on System Sciences
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 International
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectCo-Development with Software and Business Engineering Frameworks and Methods
dc.subjectclient-supplier relationship
dc.subjectcommit transaction history
dc.subjectcost plus method
dc.subjectinner source
dc.subjecttransfer pricing
dc.titleCalculating the Costs of Inner Source Collaboration by Computing the Time Worked
dc.type.dcmitext

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