现阶段我国出版业在成本核算方面多数单位是使用传统成本计算方法(即制造法)。随着高新技术时代的到来,图书期刊在制版、印刷、装订技术和管理方面的制造环境发生了很大变化。目前出版业制造技术的自动化程度普遍提高,如激光照排系统得到广泛应用,胶印机也成了主力军,这大大提高了图书的印刷质量,同时也改变了产品(图书)成本的结构。但这些方面的变化所引起的制版费用、印刷费用的大幅度增加,都将反映在图书制作的直接成本过 At this stage most of the units in the cost accounting of the publishing industry in our country use the traditional cost calculation method (that is, the manufacturing method). With the advent of the high-tech era, great changes have taken place in the manufacturing environment of book journals in platemaking, printing, binding technology and management. At present, the manufacturing automation of the publishing industry generally increases. For example, the laser photo-printing system is widely used. Offset printing presses have also become the main force, which greatly improves the printing quality of books and changes the structure of product (books) cost. However, these aspects of the changes caused by a plate fee, a substantial increase in printing costs, will be reflected in the book direct costs