[Keywords:] press cost accounting
With the deepening and development of China's social market economy, the publishing industry is gradually developing towards marketization and industrialization. Here, we should improve the competitiveness of the publishing industry, strictly control the publishing cost, strictly monitor from the outside to the inside, vigorously use cost accounting, and improve the good competitive environment of the publishing house. Therefore, strengthening the financial cost management of publishing houses has become an important link for all publishing houses to seek development and survival in the fierce competition.
First, the concept of publishing cost and publishing cost accounting
(A) the concept of cost
Cost is a broad concept. Cost is the value category of commodity economy and an integral part of commodity value. People must spend certain resources (manpower, material resources and financial resources) if they want to carry out production and business activities or achieve certain goals. The monetary expression and materialization of the resources they spend are called costs. Moreover, with the continuous development of commodity economy, the connotation and extension of the concept of cost are constantly changing and developing. Generally speaking, the payment is due to the benefit of creating the future.
(B) the concept of publishing cost
Publishing cost refers to the cash or cash equivalent paid to obtain a product that can bring current or future benefits to the publishing unit. For publishing houses, income generates income, and in the process of income generation, the cost is correspondingly exhausted. Specifically, the book cost of a publishing house refers to various expenses incurred in producing publications and providing services.
(C) the two major costs of the publishing industry
The main business cost of publishing is mainly divided into direct cost and indirect cost. Direct cost means that we can distinguish the use cost at one time, that is, who used it, where it was used and how much it was used, which can be directly included in the product cost. For example, staff review fees, proofreading fees, remuneration fees, editing fees, auxiliary materials such as paper raw materials and ink, typesetting fees for workers, printing fees for publishing houses, etc. can be directly distinguished at one time and included in amortization costs. Indirect expenses refer to expenses that cannot be clearly divided at one time, users or scope of use can not be clearly defined, and must be allocated according to the allocation rate and amortized in various departments. For example, some office expenses, electricity fees, water fees, information fees, etc., are all called cataloguing fees in the publishing industry. Cataloging funds should be allocated according to the combination, which can be allocated according to the total pricing, total printing and sales revenue. Therefore, the cost borne by each variety is more accurate and reasonable.
(D) the concept of cost accounting
Cost accounting, accounting for the occurrence of production and operation expenses and the formation of product costs. To carry out cost accounting, we must first examine whether the production and operation management expenses have occurred, whether they should occur or not, and whether they should be included in the product cost, so as to realize the direct management and control of the production and operation management expenses and product cost. Secondly, the expenses incurred are allocated and collected according to the purpose, and the total cost and unit cost of various products are calculated to provide real cost information for cost management.
Second, publishing cost accounting and book pricing issues
(A) the core issues in the publication and distribution work
The accounting method and pricing of publishing house cost are the core issues of book publishing. With the development of economy, a series of economic reform measures introduced by China have continuously improved the reform efficiency of all walks of life. In the past, the cost accounting and pricing methods of publishing industry used absorption cost method. Books are accounted for in accordance with the unified pricing or gross profit margin pricing method when they are issued. With the reform of China's accounting system, the cost accounting of publishing industry began to adopt manufacturing cost method, so the pricing and distribution of books adopted the limited market pricing principle.
(2) Special problems in publishing and distribution.
Not all publishing houses follow the principle of limited market pricing to set the book distribution price. Due to the particularity of books published by some publishing houses, such as books with high academic value, scientific and technological content, historical value and practical value, market pricing cannot be used to guide book prices. Because this kind of book will be more expensive than ordinary books, books, magazines and so on when it is published. Then when doing cost accounting, the price of such books will rise because of the high construction cost.
Third, the effective control of publishing house cost accounting.
(a) through the cost accounting of the publishing house, calculate its actual cost.
1. Cost control and accounting of books and paper materials
Material cost is an important part of publishing cost of publishing enterprises. Generally speaking, the cost of materials should account for more than 30% of the total cost of publications. Therefore, reducing the cost of materials is the main breakthrough point to reduce the cost of publications and improve economic benefits.
This requires us to strictly calculate the material cost, and the procurement cost of a large number of books and papers is also a key part of the material cost. Only by improving the utilization rate of paper, increasing output, managing all incoming goods in a unified and orderly manner, and keeping records of incoming and outgoing materials. Only in this way can the utilization rate of material quota be effectively controlled, thus reducing waste and material cost expenditure.
2. Control the printing batch of books to reduce the cost.
When printing is needed, strict material selection should be carried out first, and then the final determination should be made to ensure that there will be no great waste in the book. There are two main cost factors to be considered, namely, printing preparation cost and publication storage cost.
The so-called printing cost refers to the cost before printing, such as ink, labor, paper preparation, etc., which will be recorded in our account book cost. The cost of publications is due to the fact that a large number of publications can't be shipped to all places in time after being bound and boxed, so publishers need to provide places to store these publications, so there will be venue rental expenses and personnel storage expenses, which are also included in the product cost.
Only by strictly planning printing and delivery can we reduce the number of cases, reduce the cost of publishing houses and avoid inaccurate accounting.
(two) through the cost accounting of the publishing house, to provide a basis for the preparation of financial reports.
Through true and accurate cost accounting, all its costs are recorded and accounted for truthfully, so there will be no uncertainty and errors in the preparation of financial reports.
Only by truly accounting its cost can the management of the publishing house know the exact figures of the publishing house's expenditure, income and cost at a glance. It will provide them with data that can be tested in the normal management in the future, adjust production and sales, and thus provide a basis for establishing a good publishing house management.
(three) through the cost accounting of the publishing house, control the business process and accelerate the capital turnover.
After the publishing house carefully calculates the cost, it will play a good guiding role in strengthening the operation of enterprises, be conducive to the withdrawal of funds and provide an environment for the continuous recovery of capital costs.
Four, the new requirements for publishing house cost accounting
(A) in order to reflect the good cost accounting of publishing houses, management services must be included in the cost accounting.
As a product, books published by publishing houses inevitably have their costs, so all direct or indirect costs incurred in publishing books should be included in the production cost of books. The cost accounting of most publishing houses is based on this. However, in the process of marketing, most of the service expenses will also be incurred, such as the expenses of staff such as market research and visiting customers, which will also be recorded in the book cost. Therefore, in order to fully reflect the needs of book cost for management, this part of the cost must be included in the cost accounting scope of the publishing house.
(2) R&D costs and production costs of publishing houses.
Because the proportion of publishing house's marketing cost is rising, it is necessary to increase cost input and strengthen cost accounting in the research and development cost of new books. Make the publishing house's operation achieve the expected economic benefits in the market competition. The situation of new R&D and marketing is varied, and marketing and R&D are also inseparable. If the marketing efforts and R&D costs continue to be strengthened freely, the income of publishing houses will increase day by day, which will be far greater than the operating costs and expenses of production.
(C) with the help of modern information for cost accounting
With the expansion of publishing business model, the management of cost accounting needs to be strengthened continuously, and the cost accounting of single-variety books should be more accurate, objective and specific in order to continuously improve economic benefits. In order to reduce the cost reasonably, it is necessary to find an effective way to monitor and manage from the operation and management of the whole publishing house, so that every kind of book can get the most orderly cost accounting, thus sharing the public expenses to the maximum extent and reducing the cost of book publishing. Use the network to manage the publishing and binding procedures of books in a unified way, strictly control the cost and output, minimize the use of norm cost, and achieve the effect of maximizing output and profit.
Verb (abbreviation of verb) conclusion
To sum up, it can be seen that in the process of supply, production, transportation, sales and collection of publishing industry, due to the increasingly fierce competition in the book market, the content of cost accounting is also constantly developing and changing, serving the needs and development of publishing house management. This requires us to improve management, cost accounting system and methods, strengthen the knowledge coverage of cost accounting personnel, constantly adjust the types and quality of products produced by publishing houses, reduce costs, and keep them stable in the competitive market.
References:
[1] Zhu Meihua. Strategic cost management, new cost management [J]. Accounting methods of news publishing industry. 2007; nine
[2] Liang Xiguan. Establish a new management concept and improve the management level of enterprises [J]. Rural power management, 2004; three
[3] Zhang Tian. Composition of cost management of publishing house [M]. Liaoning People's Publishing House. 2006; four
(Editor: Dong)