Determining the Price of Software Products in Software Manufacturing Firms in Vietnam

From the early 2000s to the present, Vietnam has made efforts to facilitate the development of information technology industry and to promote the growth of it market in general and software in particular. Many policies and measures to encourage the development of software firms have been issued by the government. However, despite enjoying favorable conditions from the State's support policy, software firms still face many difficulties in product consumption. In addition to illegally copying software and copyrighted software that have been severely damaged, causing great harm to manufacturers, there are also situations where products are not sold with the right value. Currently, in Vietnam there is not yet a method of calculation, as well as a complete unified accounting for the determination of software product price, each firm follows its experience. Based on data collected, both primary and secondary, we synthesize, evaluate, compare and analyze the research topic. The results show that the determination of software product price at software manufacturing firms is not very reasonable; the recognition and allocation of core software value has not been proper. So based on the findings, some recommendations are given for improving the determination of product prices at software manufacturing firms in the context of developing countries like Vietnam. Keywords: Software, core software, intangible fixed asset, license. DOI: 10.7176/EJBM/11-14-12 Publication date:May 31st 201