对于报业集团而言,成本核算对其经营管理机制具有重要作用,合理有效的核算方法能够帮助报业集团实现良好的经营决策。笔者认为,报业经营决策应建立在合理的成本核算的基础上,从紧抓管理层成本核算意识入手,对财务成本管理采取相关措施,从而提升报业经营决策水平。 For the newspaper industry group, cost accounting plays an important role in its operation and management mechanism. Reasonable and effective accounting methods can help the newspaper industry group achieve good business decision-making. The author believes that the newspaper business decision should be based on a reasonable cost accounting basis, start with grasp the cost awareness of management, financial cost management to take relevant measures to enhance newspaper business decision-making level.