1. Direct expenses: manuscript fee and revision fee, rental fee, material fee, plate making fee, printing fee, publication loss and other direct expenses.

2. Indirect costs: cataloging costs and expenses incurred by editing departments due to their inability to access a single publication. 3. Period expenses: management expenses, financial expenses and operating expenses. Publishers generally combine these three items into a fixed management fee for easy accounting. Among them, the variable costs are royalties and printing remuneration, rental fees, material fees (paper, etc. ), printing costs and logistics costs, and the rest are fixed costs. Therefore, the greater the printing volume of the same book, the lower the fixed cost of a single book and the lower the cost.

The second question: the definition of teaching AIDS is relative to textbooks, including primary and secondary school teaching AIDS, university teaching AIDS and postgraduate teaching AIDS. Different demand, different print runs, different pricing, naturally different profits. Profit depends on several points: cost and printing volume, pricing and discount. Only books with high pricing, high discount, low cost and large usage will have high profits, no matter what kind of books they are. Generally speaking, the profit of bestsellers is high (not absolute). As for warehousing, logistics, depreciation, publishing house management and other huge hidden costs, it seems that they are not clearly included in the book cost. Most publishers include this fee in the cost of a single book in the form of a fixed management fee (ranging from 6000- 10000 yuan), which is not excluded from the cost. As for teaching AIDS, let's talk about teaching AIDS in primary and secondary schools (because this amount is relatively large)

1. The cake has been divided. In the past, the supplementary teaching market was supported by the national unified PEP textbooks. Now that textbooks for primary and secondary schools have been liberalized, the textbooks selected in different places are not uniform, and the sales of supporting teaching AIDS have naturally declined.

2. The market of teaching AIDS in primary and secondary schools is chaotic. In the past, teaching AIDS were mainly issued by People's Education Society, Normal University Society and Education Society. Now almost all publishing houses can issue teaching AIDS. In addition, there are many inferior teaching AIDS that hit the market at low prices after booksellers buy and sell ISBN, so there will be the problem of rectifying the teaching aid market mentioned in the focus interview.

3. Where are the profits of the teaching assistants? One is in the pockets of schools and teachers who choose teaching AIDS, and the other is a bookseller with informal channels. As for publishing houses, the profits of teaching assistants in normal universities are getting less and less.