Book cost refers to the sum of various expenses such as manuscript fee, sorting fee, material fee, processing fee, financial fee and management fee. It can be divided into direct costs and indirect costs:

1. Direct costs mainly refer to cataloging fees, proofreading and typesetting fees, paper materials fees, printing and processing fees, manuscript fees, royalties and rental fees. What you need in the process of publishing a book.

2. Indirect costs mainly include management expenses, financial expenses and sales expenses of publishing units.

Management expenses and financial expenses are the expenses incurred by publishing units in the course of business operation. In the process of cost accounting, we record the cost of each book in the form of shared copies or book printing codes.

Sales expenses mainly refer to the expenses incurred in the process of book sales and distribution. Some sales expenses can be directly included in the cost of various books, such as transportation expenses, publicity and planning expenses of a book, etc. And some sales expenses can only be recorded in the cost through * * * allocation, such as the salary and office expenses of the sales department.