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在经营性文化单位转企改制推向市场的背景下,出版社面临日益激烈的出版业市场竞争。加强图书核算管理是企业降低成本,提高效益及提高企业核心竞争力的必要要求,是出版社在转制后内部核算管理的重点。一、图书单书成本核算的重要性单书成本核算是出版社经济管理的必须要做的基础工作。2004年财政部关于印发《新闻出版业会计核算办法》的通知中明确指出,出版社图书应按出版物类别、品种分版印次、定价设置明细账,进行单书核算。
In the context of the transfer of business culture units to the market, publishing houses are faced with increasingly fierce market competition in the publishing industry. Strengthening book accounting management is an essential requirement for enterprises to reduce costs, improve efficiency and enhance their core competitiveness. It is also the focus of internal accounting management of publishers after restructuring. First, the importance of single-book cost accounting Single-book cost accounting is the publisher of the economic management must do the basic work. The circular of the Ministry of Finance on Printing and Distributing the Accounting Measures for the Press and Publishing Industry in 2004 clearly pointed out that the books of publishing houses should be booked according to the type of publications, the edition and printing of varieties and the detailed pricing and setting of books.