Economic justification of efficiency IT projects in the Far North on the basis of functional size measurement method

The article contains information about functional size measurement method, which is actively used in software engineering, and management of the implementation of IT projects. We give the definition of terms, describe the difficulties, that can be encountered in their application, problem of calculating the cost IT projects in the Far North and determine the coefficient of lines of code (LOC coefficient) for the platform «1C: Enterprise 8.3», using information about projects of two firms.