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图书发行企业成本,费用的核算和管理与商品流通企业有着许多共同点。图书商品经营成本是指图书商品从购进到销售过程中发生的全部合理、必要的成本费用支出总额。它区别于会计核算中经营费用、管理费用和财务费用的划分,按图书商品经营的过程和环节来确定图书商品经营成本总额。具体包括图书商品进价成本、采购费用、储存费用、销售费用和销售税金及附加。在图书商品销售收入不变的情况下,图书商品经营成本越低,图书商品销售利润就越大。反之,销售利润则降低。所以,强化图书商品经营成本管理,降低图书商品经营费用的支出,对提高图书发行企业经济效益具有特别重要的意义。
Book distribution business costs, costs accounting and management and commodity circulation companies have many things in common. The operating cost of book commodities refers to the total cost of all reasonable and necessary expenses incurred in the book commodities from purchase to sale. It is different from accounting division of operating expenses, management fees and financial costs, according to the book business process and links to determine the total cost of books and commodities business. Including book purchase price, purchase costs, storage costs, sales expenses and sales taxes and surcharges. Under the condition of the same sales income of books and commodities, the lower the operating cost of books and commodities, the greater the sales profits of books and commodities. Conversely, sales profit is lower. Therefore, to strengthen the cost management of book commodities and to reduce the expenses of operating books and books is of particular importance to the economic efficiency of book distributors.