Press, the publication should be constructed and effective cost management system

[Abstract Title] Press
[Text]
        A market economy, enterprises pursuing the primary goal is economic efficiency. The face of increasingly fierce market competition, corporate profits are being squeezed space, in order to enhance competitiveness and increase their profit levels, many companies had to cut the spending and strengthening the budget and final accounts and input-output ratio of the analytical work, seek optimal allocation of expenditure and cost-effective. Publishing as a cultural enterprise, the same with commercial properties and the pursuit of economic interests, the face of fierce market competition, effective Cost Management is to improve the publication of an important source of corporate competitiveness.
                        1, publishing houses should be constructed and effective Cost Management system for the publication of
        China's publishing companies in the strict sense, is not fully market-oriented, books, cultural market approval system has been under the monopoly of state-owned publishing enterprises; published by the operational mechanism of the impact of the concept of planned economy, to some extent restrict the press to enhance competitiveness . Compared with other industry companies, publishing companies is relatively weak sense of Cost Management, Cost Management is also costing just stop at the primary stage of production and operation will have taken place in the typesetting fees, printing expenses, fees and management fees, editing and proofreading of the cost is based on direct costs and indirect costs of a simple summary, even though some publishers come to understand the cost is the key to corporate survival and development, Cost Management is only just started, more or less the same time, there are some errors. For example, focus on Cost Management after the publication of a summary, ignoring pre-publication control and design; focus on specific cost accounting books, neglect integrity, full and systematic planning and forecasting; Cost Management is also concentrated in the financial and production sectors, the lack of the concept of full Cost Management and so on.
        In fact, the Cost Management model for the errors in the foreign as early as 80 years in the 20th century, a gradual emergence of many new business management theories and methods. Among these operations on the Western-based costing and target costing in Japan as the main representative. The main characteristics of the former tracing the origin, resulting from the cost of the source, analyzes the cost of all the reasons produced from the manufacturing process, production cost to sales value of the product realization process, the cost of expanding, and formed a relevant cost decision-making method ; the latter the main characteristics of the target cost prior to product design, target cost is the product to determine the cost of the whole production process and the basis for targeting future market. Cost Management of these two models although the opposite idea, but the Cost Management of domestic enterprises, especially the relatively weak sense of the publishing business could learn from.
        As the cultural market economic system have been gradually perfected and the publishing industry increasingly intense internal competition, especially China's accession to WTO, foreign enterprises and gradually some of the published intervention, forcing the publisher to enterprise management should be based on market demand, shall be in accordance with modern business management requires the establishment of internal macro-and micro-control system, implementation to gain and maintain the competitiveness of enterprises as the center of effective Cost Management.
                        Second, what is the publication of an effective Cost Management
                1. Effective Cost Management throughout the entire process of publication process
        From the topics of planning, soliciting contributions to a request by writer, expert reviewers, from the editor of the first instance to the publishers for review and final adjudication, from typesetting to printing and book promotion, sales, and maintenance and revision process every step of the publishing the economic benefits of the books will have a direct or indirect effects of selection of sensitive and innovative planning, efficient and unique layout, advanced and fine printing, the actual and detailed accounting of the cost of the industrial price, smooth and mature sales channels as well as the norms, and trustworthiness of the publishing contract, etc., will directly reduce costs to the publishers to bring substantial economic profits. On the contrary, would increase costs and reduce effectiveness. For example, to make the publishing industry Sales Outstanding was puzzled by the shrinking sales of Mayang slow growth or even decline, study the main reason is the operating costs of establishing and maintaining diverse, decentralized and unstructured, the cost of sales channels is too large, the more fewer books and readers according to the characteristics of the establishment of special sales channels, and market segmentation.
                2. Effective Cost Management is a fundamental Publishing Management
        The development of the enterprise to pursue the ultimate objective of management is the basis for future development and security, of which effective Cost Management is fundamental. Publishing companies entry into the World Trade Organization, follow the planned economy era, the old management model will be subject to the challenges of modern management system and impact, in order to ensure the publication of operating without deviating from the target market, the need for strict internal management, and internal management of the fundamental the establishment of an effective Cost Management as the center's internal control system for the publishing and re-allocation of resources to adjust the final with a minimum investment return for the biggest gains.
        Effective Cost Management should include three levels: 1. Change published in the concept of Enterprise Cost Management to develop Cost Management awareness; 2. To establish an effective Cost Management system for publishing; 3. According to the cost structure of science to determine the business strategy to maintain a high profitability and competitiveness. The publication costs of an effective management system is the key.
                        Third, how to construct an effective Cost Management system for publishing
        The publication costs of an effective management system should include: the publication of a full-time Cost Management organization, published Cost Management procedures and processes and Cost Management and publishing of all relevant resources (including manpower, material, financial and information resources, etc.) three areas. Cost Management of which the specific procedures and processes a priority, including: the publication of resource Cost Management (by team building and management)