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图书成本与利润核算贯穿图书的整个生命周期,不仅为选题策划、编辑出版和市场营销活动提供决策参考,也为出版单位绩效考核制度的有效实施提供必要的数据支撑。尤其是在图书市场竞争日趋激烈、单品种图书收益普遍下滑的今天,合理地测算图书成本与利润显得尤为重要。1图书成本与利润核算的主要目的近几年来,我国每年出版的图书品种数约45万种,总印数80多亿册,市场竞争日趋激烈。在保证社会效益的前提下,合理降低图书出版成本,
Book cost and profit accounting throughout the entire life cycle of the book, not only for the selection of topics planning, editing and marketing activities to provide decision-making, but also for the effective performance of publishing units to provide the necessary performance evaluation system to provide data support. Especially in the increasingly fierce competition in the book market today, a single species of books generally decline in profits today, a reasonable measure of book costs and profits is particularly important. 1 The main purpose of book cost and profit accounting In recent years, about 450,000 kinds of books are published in our country each year, with a total print volume of more than 8 billion copies, and the market competition is becoming increasingly fierce. Under the premise of guaranteeing social benefits, reasonably reduce the cost of book publishing,