Microsoft is to offer customers a new tool to manage software assets as it paves the way for a rush of upgrades to its biggest-selling programs late this year.

The Software Asset Management (SAM) Customer Toolkit will begin customer testing in the next two weeks and is due for a full release at the end of July or early August. It will comprise a set of templates to help buyers measure their usage, understand licensing terms and choose appropriate tariffs.

“A company might have taken on 50 new employees over the course of a year and then panic kicks in [over understanding licensing requirements],” said Ram Dhaliwal, Microsoft licensing marketing manager. “With SAM, you can get simple view of what you’ve got and what you need to do.”

Separately, Microsoft said it is also working on a revamped licensing web site and a new financing scheme.

In the last two years Microsoft has attempted to simplify its licensing terms after damning criticism of their complexity. Further changes are due late this year as the software giant gears up for Windows Vista, Exchange 2007 and Office 2007.