美国、中国内地及香港地区三地印刷的成本管理模式各异，从中也可看到我国内地印刷企业成本管理模式的落后。 　　美国和中国台湾地区的印刷企业，以小时成本核算法管理，并以此计算印刷工价，是分摊成本的作法。以车间、小组、机台为成本核算单位，算出全年 (全月 )总成本后 The cost management models of printing in the United States, Mainland China and Hong Kong are different, and we can also see the backwardness of the cost management model of printing enterprises in the Mainland. Printing companies in the United States and Taiwan Province of China are governed by the hourly cost accounting method and calculating the printing price by this method. This is a way of sharing costs. To workshops, groups, machines for the cost accounting unit, calculate the full year (all month) after the total cost