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How is the pricing at the back of the book determined?
Pricing = ((total cost+profit)/sales quantity+unit sales tax+unit variable cost)/delivery discount rate ×( 1+ VAT rate)

Discount rate: books are not sold at the original price. Simply put, publishers send books to bookstores for sale, not at the original price, but at a discount. So what's the discount for books? There will be differences between different categories of books. For example, the discount rate of children's books (such as 50% off) is lower than that of computer books (such as 60% off).

-Fixed expenses: including relatively fixed remuneration (basic remuneration and one-time remuneration), plate-making expenses (typesetting expenses, screen production expenses, film output expenses, etc. ), pre-planning expenses and editing and processing expenses, etc.

-variable costs: royalties, remuneration for print runs, and rental fees (in technical terms, it basically refers to the payment of exclusive publishing rights and re-licensing royalties to the rental unit at a fixed price, and the royalties for foreign editions belong to this piece? ), raw and auxiliary materials (paper, binding materials, etc. ), printing (production) costs.

-Sales quantity: it is assumed to be equal to the production quantity. The starting point is to sell all these prints. )