出版企业图书成本效益核算中的问题研究  

Research on the Problems of Cost-benefit Accounting of Books in Publishing Enterprises

作　　者：陈丽红 Lihong Chen(China Legal Publishing House,Beijing,100031,China;On-the-job Student of the School of International Trade and Economics,University of International Business and Economics,Beijing,100029,China)

机构地区：[1]中国法制出版社,北京100031 [2]对外经济贸易大学国际经济贸易学院在职学员,北京100029

出　　处：《财经与管理》2019年第8期51-54,共4页Finance and Management

摘　　要：图书成本效益核算是出版企业内部管理的重要内容。文章从图书的成本和收益构成出发,通过对图书在生产和流通中的成本收益变动情况进行分析,提出图书经济效益核算的体系设计,为出版企业加强核算管理、细化优化经济效益评估提供参考方案。Book cost-benefit accounting is an important part of the internal management of publishing enterprises.Starting from the composition of the cost and income of books,this paper analyzes the changes of costs and benefits of books in production and circulation,and puts forward the design of the accounting system of book economic benefits.It provides a reference scheme for publishing enterprises to strengthen accounting management,refine and optimize economic benefit evaluation.

关 键 词：图书成本 本量利分析 效益核算 

分 类 号：F27[经济管理—企业管理]