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強化成本意識,提升成本控制能力——兼析“中級實務(wù)”試卷成本計算題考點

發(fā)布時間:2019-03-16 13:14
【摘要】:正隨著出版總量的不斷擴大、讀者閱讀習(xí)慣的改變和網(wǎng)絡(luò)、移動閱讀對紙質(zhì)圖書的沖擊,出版早已悄無聲息地進入微利時代。另外,依據(jù)"帕累托定律",在出版社每年出版的幾百種新書中,只有20%左右的圖書占據(jù)出版社80%以上的利潤。不管對這20%的圖書還是對另外80%的圖書,成本控制都比以往任何時候顯得更加重要。對于出版社的日常運營來說,成本核算和成本控制不僅僅是財務(wù)部門、出版部門的日常工作,更應(yīng)成為每位出版專業(yè)技術(shù)人員的每日必修課。只有當(dāng)
[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
【作者單位】: 上海出版印刷高等?茖W(xué)校;
【分類號】:F230-5
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本文編號:2441434

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