Z:gnu-www-ja-free-world-notes--fb8624-Commercial software companies/en

Commercial software companies typically divide their costs into several sectors: development; manufacturing; marketing/sales; service; general and administrative. Development costs are usually less than 20% of revenues. By far the largest cost is marketing/sales, so most of what the customer is actually paying for is the persuasion to convince the customer to pay so much for something that costs so little to develop, and practically nothing to reproduce and deliver.