成本核算是企业经营管理的主要内容和关键环节。核算过程所提供的数据,为推动企业的良性发展和确定正确的经营决策,提供了有力的数据支撑和保障,从一个侧面直观反映出企业经营管理水平的好坏。伴随我国市场经济日益完善,市场竞争日趋严峻,成本核算的重要性越发凸显,它是直接影响企业经济效益实现的重要因素。出版社作为一个转企改制的特殊行业,如何进行成本核算就显得尤为重要。基于此,本文在认识出版社成本核算的基础上,总结版社会计成本核算的步骤,并对出版社会计成本核算方法进行了探讨。 Cost accounting is the main content of business management and key links. The data provided by the accounting process provide powerful data support and guarantee for promoting the healthy development of the enterprise and determining the correct operation decision, and directly reflect the quality of the operation and management of the enterprise from one aspect. With the improvement of China’s market economy and the increasingly severe market competition, the importance of cost accounting becomes more and more prominent. It is an important factor that directly affects the realization of the economic benefits of enterprises. As a special enterprise for the restructuring of enterprises, how to carry out costing is particularly important. Based on this, on the basis of recognizing the cost accounting of publishing houses, this paper summarizes the steps of social accounting cost accounting and probes into the accounting cost accounting methods of publishing houses.