Economic Viability of Software Billing in the Cloud
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Abstract
The objective of this research is to assess the economic feasibility of implementing cloud computing technologies in billing software projects by strategically utilizing developers’ idle hours during the design phase. The methodology involved a prospective financial analysis based on cash flow projections and the internal rate of return (IRR) applied to 13 real-world cases, complemented by 2,000 additional simulations generated through bootstrapping. Furthermore, a multilayer neural network model was developed to automate the evaluation of project viability. The results indicate that projects with teams of more than 10 developers are economically sustainable, revealing a strong and significant correlation between team size and profitability. The originality of this work lies in the integration of artificial intelligence into the economic assessment of technological projects. The main limitations include the relatively small sample size and the need to expand the dataset in future studies to enhance the model’s generalizability.
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