图书出版中成本的形成与利润核算——兼析2016年中级实务科目计算题

发布时间：2018-04-15 19:30

本文选题：利润核算 + 市场营销活动　；参考：《科技与出版》2017年04期

【摘要】：正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,
[Abstract]:The cost and profit accounting of books runs through the whole life cycle of books, which not only provides a decision reference for topics planning, editing and publishing and marketing activities, but also provides necessary data support for the effective implementation of the performance appraisal system of publishing units.Especially in the increasingly fierce competition in the book market and the general decline in the return of single-variety books, it is particularly important to calculate the book cost and profit reasonably in recent years. 1 the main purpose of book cost and profit accounting in recent years.There are about 450000 kinds of books published every year in China, with a total print of more than 8 billion copies, and the market competition is becoming increasingly fierce.Under the premise of ensuring social benefits, the cost of publishing books should be reduced reasonably.
【作者单位】：电子工业出版社;
【分类号】：G239.2

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