随着出版业体制改革的逐渐深入和出版业竞争的不断加剧,现代出版企业的成本控制越来越引起人们的关注。目前,不少出版单位在成本管理与控制方面取得了一定效果,但很多企业对出版成本的控制注意力往往只放在了节约成本、减少开支、提高任务指标等一些具体方面,在思路上与科学出? With the gradual deepening of the reform of the publishing industry system and the increasing competition in the publishing industry, the cost control of modern publishing enterprises has drawn more and more attention. At present, quite a few publishing units have achieved certain effects in cost management and control. However, many enterprises often focus their attention on the control of publishing costs only in specific aspects such as cost saving, expenditure reduction and improvement of task indicators. In terms of thinking, Science out?