The standards that books must meet in packaging when they leave the factory. Specifically, hardcover books are packed with kraft paper of more than 80g, and paperback books are packed with kraft paper of more than 70g. The height of each package is 16100-120mm; 32 format (large, medium and small) 200-220mm；; 40, 48 double package,100-120 mm; 60, 64 split double package, 200-220mm；; Special formats are handled as appropriate. Books should be packed in whole numbers as far as possible within the specified size. For this reason, when integer packaging is needed, the height of 32-format is allowed not to exceed 230 mm A complete set of books, a set of fixed-price packaging; Individually priced individual packaging. Hardcover books with plastic covers and paperbacks with plastic films, as well as books with high cover ink concentration, must be padded with white paper of the same width between this book and this book to prevent adhesion.
Book reserve
Temporary storage place for books in circulation. It exists in all aspects of book distribution: (1) publishers implement reasonable storage according to the contents of books and their readers to ensure that the circulation is supplemented. It is an important link to determine the quality of service for circulating readers. (2) The wholesale department focuses on storage according to the needs of readers, and balances the market supply as a whole. (3) According to the situation of funds and equipment, as well as social data, retail bookstores store books in the standing bibliography in an appropriate amount to ensure the normal sales of *.
Book inventory rate
Reflect the ratio of book * new inventory. In a certain period of time, the proportion of new book inventory to the total number of books received in the same period. The larger the value, the more new inventory will be added. The calculation formula is: book inventory rate = total purchase (transfer-in)-total sales (transfer-out)/total purchase (transfer-in) ×100%; Or simplified as: book inventory rate = new inventory/total purchase (transfer) × 100%.
Monthly book distribution report
One of the regular statistical reports of book distribution. For the statistical statements submitted by telegraph on a monthly basis, the central distribution department or the central statistical department can quickly grasp the main indicators in the book distribution business activities. Telegraph codes shall be arranged by the reporting unit according to the indicators specified in the table.
Periodical statistical report on book distribution
A report that provides bottom-up statistics for a certain period of time. This form shall be uniformly stipulated by the central issuing authority or the central statistical department and shall be filled in regularly. It is a main way for a book publishing house owned by the whole people to obtain basic business statistics regularly. According to the reporting period, it can be divided into monthly report, quarterly report, semi-annual report and annual report. The focus is on the classification, economic types, distribution channels, urban and rural network layout and staffing of book circulation during the reporting period, providing statistical information for relevant departments.
Book distribution fee
According to the circulation link, the monetary manifestations of materialized labor and living labor consumed in book circulation business can be divided into: transfer expenses paid by units specializing in or partially engaged in book transfer business and sales expenses paid by units directly engaged in book sales business. Detailed subjects are divided into: transportation and miscellaneous fees, packaging fees, publicity materials fees, handling fees, loss of goods, loss of goods inventory, interest, insurance fees, other business expenses, etc. , is a relatively variable direct cost. Wages, trade union funds, welfare expenses, rental expenses, repair expenses, depreciation expenses, amortization of low-value consumables, travel expenses, office expenses, employee education expenses and other management fees are relatively fixed indirect expenses. The absolute amount of direct expenses changes with the turnover of books; The relative amount or level of indirect expenses generally decreases with the increase of book turnover, or increases with the decrease of book turnover.
Book distribution expense rate
The so-called "cost level". The percentage of the total book distribution expenses paid in a certain period of time to the total sales (transfer). Represents the average cost per book sold (transferred) 100 yuan. That is to say, the cost shared by every 100-yuan book sold (transferred). It is an important quality index to measure the management level of bookstores. The calculation formula is: book distribution expense rate = total distribution expense in a certain period/total sales (allocation) in the same period × 100%.
Book distribution accounting
The process of recording, calculating and auditing accounting objects. Taking money as the main unit of measurement is a method to reflect and supervise the capital movement or budget implementation and its results in the process of economic activities of book publishing enterprises. Including establishing accounts, account books, filling in audit vouchers, bookkeeping, closing accounts and raising accounts. It is the central link of accounting work and the basis of accounting and accounting analysis. Through accounting, we can obtain systematic and complete accounting information and correctly reflect the financial revenue and expenditure and operating results of the bookstore.
Book distribution and circulation plan
Also known as "enterprise plan" and "business plan". It is the purchase and sale plan of China's book distribution enterprises, that is, the plan to transfer books from production to consumption through purchase and sale. It reflects the basic business activities, development scale, speed and composition of book publishing enterprises, and embodies the comprehensive balance of comprehensive business. The basic task is to implement the principles and policies of the party and the state on book distribution, and determine the planned indicators according to the supply and demand situation of the book market, the requirements of objective economic laws and the development of the publishing industry.
Statistical classification of book distribution
The classification of books according to knowledge categories and readers in distribution statistics. Based on the Chinese standard book number, each book is classified into the most suitable category according to the category of publications. At present, the distribution statistics are divided into ten categories: philosophy, social science, culture, education, literature, art, natural science, technology, children's books, university textbooks, pictures, other publications and non-book goods. The statistical classification of book distribution plays a certain role in planning management and economic management, analyzing and studying the book market demand, understanding the circulation of various books, mastering the order quantity, and reducing the shortage and backlog. In addition, it is also conducive to the classified storage of books in the warehouse, which is convenient for book distribution and inventory.