Clarifying the Development Process and Managing Labor Hours for Automotive Embedded Software
First written in FY2017-Q1. . Latest entry: FY2017.
1 other company's latest entry also says "Other".
- FY2017Updated full-year impact amountAnnual report
「As a result of this change, compared with the previous method, operating profit, ordinary profit and profit before income taxes for the consolidated fiscal year increased by ¥808 million each.」
Disclosed a full-year ¥808 million increase in profit from changing the capitalization treatment for in-house embedded software production costs. - FY2017-Q3Updated the cumulative nine-month impactAnnual report
「As a result of this change, compared with the previous method, operating profit, ordinary profit and profit before income taxes for the nine-month period ended the third quarter of the current consolidated fiscal year increased by ¥750 million each.」
The increase in profit from changing the capitalization treatment for in-house embedded software production costs reached ¥750 million on a cumulative nine-month basis. - FY2017-Q1First statedAnnual report
「Against this backdrop, effective 1 January 2016, the Company primarily reorganized the development division at アルパイン(株) and clarified the software development process. In February 2016, it also began reviewing the system used to track workloads in that development process. As a result, from April 2016 onward, the Company was able to accurately identify the in-house production costs of embedded software. Accordingly, although all embedded software production costs had previously been expensed as incurred, the Company changed its method so that costs related to production activities that improve or enhance the functions of a product master or purchased software are recognized as intangible fixed assets and expensed in line with sales.」
To address the increasing scale of automotive systems and the growth in embedded software, the Company reorganized its development division, clarified its development processes, and reviewed its workload-tracking system, enabling the capitalization of in-house production costs. The change in accounting policy increased operating profit and other items by ¥399 million.