我国传统出版行业图书成本核算问题浅析  

A Brief Analysis on Book Cost Accounting in Chinese Traditional Publish Industry

作　　者：王中丽[1] 

机构地区：[1]山西人民出版社,山西太原030012

出　　处：《山西财政税务专科学校学报》2016年第3期50-52,共3页Journal of Shanxi Finance & Taxation College

摘　　要：目前,我国出版行业面临着重重危机:图书品种越来越多,而单品种图书效益越来越低;图书上架的周期越来越短,退货越来越严重,而人工成本却越来越高;面对汹涌而来的数字化浪潮,传统出版业能否从电商巨头口中分得一杯羹还是未知数。在竞争如此激烈的环境下,传统出版业加强对图书成本的核算和有效控制成为其利润最大化的关键。Currently, Chinese publish industry is in front of various problems： book categories are increasing, yet the efficiency of single category is less and less ; period of book being on the shelf is less and less, return of books is more and more, yet labor cost in increasing; in face of stormy digitization wave, traditional publish companies are not sure whether they can make profits as much as E - business giants. In the intensive competition, in order to maximize profits, traditional publish industry has to strengthen accounting and effective control of book cost.

关 键 词：图书成本 作业成本法 应计生产成本法 

分 类 号：F235.92[经济管理—会计学]