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在计划经济向市场经济的转变过程中,出版业发生了日新月异的变化。当前,全民素质迅速提高,市场供求关系发生了巨大的变化,各种形态、各种体制层出不穷。由于出版业的多样化发展及市场经济的变化,图书出版的成本核算工作显得由为重要,直接关系到出版业的经济利益和发展进程。因此,对出版工作中的成本核算做一个系统的分析,是一项有着重要意义的工作。
In the course of the transition from a planned economy to a market economy, the publishing industry has undergone rapid changes. At present, the quality of the entire people has rapidly risen, and the relationship between supply and demand in the market has undergone tremendous changes. Various forms and various systems have emerged one after another. Due to the diversified development of the publishing industry and the changes of the market economy, the cost accounting of book publishing appears to be of great importance and directly relates to the economic interests and development process of the publishing industry. Therefore, a systematic analysis of cost accounting in publishing work is an important task.