图书成本管理与控制的分析与研究  

Analysis and Research on the Cost Management and Control of Books

作　　者：田蕾 张艳芳 TIAN Lei;ZHANG Yan-fang(Publishing House of Electronics Industry,Beijing 100036,China)

机构地区：[1]电子工业出版社

出　　处：《中小企业管理与科技》2019年第23期18-19,共2页Management & Technology of SME

摘　　要：出版企业是一个文化企业,在保证社会效益的前提下,具有商业特性和经济利益的追求。要使企业经受住市场的考验和竞争,还要使企业能更好地可持续发展,图书成本管理就变得很关键,这也是出版企业提高利润的主要途经。论文从出版成本的内容与特点、成本控制的内容和原则进行分析,最终从三个方面提出科学成本管理的实际举措。Publishing enterprise is a cultural enterprise,under the premise of ensuring social benefits,it has the pursuit of commercial characteristics and economic interests.In order to make enterprises withstand the test and competition of the market and make enterprises develop more sustainably,book cost management becomes very critical,which is also the main way for publishing enterprises to improve profits.This paper analyzes the content and characteristics of publishing cost,the content and principle of cost control,and finally puts forward the practical measures of scientific cost management from three aspects.

关 键 词：出版企业 成本管理 成本控制 稿酬 

分 类 号：G231[文化科学]