强化成本意识,提升成本控制能力——兼析“中级实务”试卷成本计算题考点
发布时间：2019-03-16 13:14
【摘要】：正随着出版总量的不断扩大、读者阅读习惯的改变和网络、移动阅读对纸质图书的冲击,出版早已悄无声息地进入微利时代。另外,依据"帕累托定律",在出版社每年出版的几百种新书中,只有20%左右的图书占据出版社80%以上的利润。不管对这20%的图书还是对另外80%的图书,成本控制都比以往任何时候显得更加重要。对于出版社的日常运营来说,成本核算和成本控制不仅仅是财务部门、出版部门的日常工作,更应成为每位出版专业技术人员的每日必修课。只有当
[Abstract]:With the continuous expansion of the total volume of publications, the change of readers' reading habits and the impact of mobile reading on paper books, publishing has quietly entered the era of small profits. In addition, according to Pareto's Law, only about 20% of the hundreds of new books published by publishers each year account for more than 80% of their profits. Cost control is more important than ever for these 20% books or 80% books. For the daily operation of the publishing house, cost accounting and cost control are not only the daily work of the finance department, but also the daily compulsory course of every publishing professional and technical personnel. Only when
【作者单位】： 上海出版印刷高等专科学校;
【分类号】：F230-5
，
本文编号：2441434
[Abstract]:With the continuous expansion of the total volume of publications, the change of readers' reading habits and the impact of mobile reading on paper books, publishing has quietly entered the era of small profits. In addition, according to Pareto's Law, only about 20% of the hundreds of new books published by publishers each year account for more than 80% of their profits. Cost control is more important than ever for these 20% books or 80% books. For the daily operation of the publishing house, cost accounting and cost control are not only the daily work of the finance department, but also the daily compulsory course of every publishing professional and technical personnel. Only when
【作者单位】： 上海出版印刷高等专科学校;
【分类号】：F230-5
，
本文编号：2441434
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