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2010年年底,我国90%以上的出版社完成了转企改制,出版企业之间的竞争日趋激烈。随着经济全球化、现代制造技术和信息环境变革,为了建立企业持续竞争优势,图书单品种核算已成为出版企业会计核算和财务管理的核心系统。完善出版企业全过程单品种核算,提供清晰、完整的图书单品种核算,为出版企业各部门考核提供准确的财务数据。文章在分析出版社基于考核因素进行出版物单品种核算的必要性基础上,探讨了基于考核因素的出版物单品种核算现状及存在的问题,并针对性的提出了加强基于考核因素出版物单品种核算的对策建议。
By the end of 2010, more than 90% of China’s publishing houses completed the restructuring of enterprises and the competition among publishing companies became more and more fierce. With the economic globalization, modern manufacturing technology and information environment change, in order to establish the sustainable competitive advantage of enterprises, the accounting of book titles has become the core system of accounting and financial management of publishing enterprises. Improve the publishing company’s entire process of single species accounting, to provide a clear and complete list of varieties of books accounting for the assessment of the various departments of publishing enterprises to provide accurate financial data. Based on the analysis of the necessity of accounting for the variety of publications in the publishing house based on the assessment factors, the article discusses the status quo and existing problems of the accounting of the publications based on the assessment factors, and puts forward some suggestions to strengthen the publication based on the assessment factors Countermeasure and suggestion on material item accounting.