图书成本像一切产品或商品的成本一样,本质上说是该产品或商品取得收益的全部支出,图书成本核算的目的是尽可能全面、客观、准确地反映出某种或某类图书的全部支出,或为经营这一类图书而付出的全部代价。显然,这种为特定目的而付出的代价核算越全面、越准确,就越能为出版社的经营管理提供正确的决策。但是,图书成本的内容,不是 The cost of books, like the cost of all products or commodities, is essentially the total expenditure on the proceeds of the product or commodity. The purpose of book costing is to present the full, objective and accurate representation of the full cost of a book or books Or the full price paid for running this type of book. Obviously, the more comprehensive and accurate the cost accounting for a specific purpose, the more it can provide the correct decision-making for the operation and management of the publishing house. However, the content of the book costs, not