Victor Marshirov – Senior Researcher, Associate Professor, Department of Information Systems and Technologies, Faculty of Business Informatics and Applied Mathematics, National Research University Higher School of Economics.
Address: 25/12, Bolshaya Pecherskaya str., Nizhniy Novgorod, 603155, Russian Federation.
E-mail: vmarshirov@hse.ru

Larisa Marshirova – Associate Professor, Department of Accounting, Analysis and Audit, Faculty of Economics, National Research University Higher School of Economics.
Address: 25/12, Bolshaya Pecherskaya str., Nizhniy Novgorod, 603155, Russian Federation.
E-mail: lmarshirova@hse.ru

The measurement of monetary and temporal expenses related to software development is complicated due to the necessity of considering multiple factors, i.e. the level of abstraction, complexity and volume. That is why the metrics applied to-date take into account the basic phases of software development. These metrics, however, do not involve the employees' motivation for the ultimate result and the specific aspects of developers' work.

To improve the mechanism of motivating programmers for achieving the ultimate result, the paper offers a complex evaluation procedure to assess their work. This procedure involves the method of setting priorities based on T. Saatie's hierarchy theory.

The paper justifies and rates the qualitative value of factors affecting complex assessment of software developers' individual work; the paper also provides the algorithm of setting priorities, allowing to transfer qualitative factors of individual work into quantitative. The paper reveals the factors having a dominant influence on complex assessment of individual work of software developers and provides the algorithm of calculating the factors' importance depending on the objectives faced by the developer team. Thereupon the paper offers the procedures of ranking developers by every factor, with consideration given to the extent of factor variation depending on the objects evaluated; the paper also provides detailed calculations of software developers' individual work assessment.

Employing the procedure offered allows to acquire more justified priority values of the objects evaluated in comparison to the traditional points system, which is subjective and allows to choose factors, the frequency of calculating and the rules of building pair-wise comparison matrixes depending on the objectives faced by the developer team or the organization as a whole. The procedure allows to adjust the rules of management accounting to improve personnel management for completing strategic and tactical objectives of the organization. This approach is applicable for other purposes, i.e. building groups for new projects, salary increases, determining the necessity of arranging personnel training to improve their professional and personal qualities.