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CMM is an internationally recognized standard for calculating the maturity of an organization's software development processes and has become the primary benchmark multinational corporation's use to judge IT service gives ' abilities to deliver high quality software. Bleum is now one of only a few companies in China to be assessing SEI CMM Level 5.
The Capability Maturity Model (CMM) was developed under the guidance of the Software Engineering Institute (SEI) of Carnegie Mellon University in the U.S. It is structured into five maturity levels with SEI CMM Level 5 being the highest. By operating at this high a CMM level, customers ' advantage from Bleum's ability to consistently deliver high quality software on schedule, which ultimately results in a lower total cost of software ownership because of less rework and easier maintenance.
cost with respect to accounting period
process costing new practices
Blox ($) Shapez ($) Direct material per unit 10 23 Direct labour per unit 19 32 Manufacturing overhead per unit 7 10 Selling & Admin. expenses per unit 17 31 T
actual cost
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