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1988年第9期《出版工作》刊登了夏吉文同志的《图书成本的定量分析研究》一文。文章认为,在图书的单位利润(Y)、定价(B)、印数(X)、可变成本总额(C)、单位可变成本额(CX~(-1))之间,存在着: Y=-CX~(-1)+B(1-N)的关系。夏吉文同志对这一公式涉及到的可变成本和不变成本下了自己的定义;对N值的确定,以及CX~(-1)的变化规律作了阐述。我对以上问题有些想法,想借贵刊提出,与夏吉文同志商榷。 (一)夏吉文同志认为不变成本包括(1)纸张费;(2)装帧材料费;(3)印刷费;(4)装订费。为什么叫不变成本?他说:“虽然纸张、材料价格变动较快,印、装价格也经常调整,但具体地针对每本
Issue 9, Issue 9, published a paper entitled “Quantitative Analysis of Book Costs” by Comrade Xia Jiben. The paper argues that there exists between the unit profits (Y), pricing (B), impressions (X), total variable costs (C) and unit variable costs (CX ~ (-1) The relationship between Y = -CX ~ (-1) + B (1-N). Xiaji commented on the definition of variable cost and constant cost involved in this formula. The definition of N value and the change rule of CX ~ (-1) were described. I have some ideas on the above issues, I would like to ask your publication for discussion with Comrade Xia Jiben. (1) Comrade Xia Jiben thinks constant costs include (1) paper fee; (2) framing fee; (3) printing fee; (4) binding fee. Why is the same constant cost? He said: "Although the price of paper and materials changes rapidly, printing and packaging prices are often adjusted, but specifically for each