出版社由粗放型经营向集约型经营转变,要想取得竞争优势,必须向管理要效益,管理上去了,才能降低运营成本,取得最大经济效益。在出版社的实际业务工作中,图书成本核算的及时性、准确性一直未能很好地解决,造成出版管理始终制约着出版社在社会主义市场经济中前进的步伐。当今出版 Press to change from extensive operation to intensive operation, in order to obtain a competitive advantage, we must manage to benefit, management up, in order to reduce operating costs and achieve maximum economic efficiency. In the actual business of publishing houses, the timeliness and accuracy of book cost accounting have not been well solved, which has restricted the pace of publishing administration in the socialist market economy. Now published