论文部分内容阅读
一有关成本预测的几个问题在工业生产中讲求经济效果,是发展社会主义经济的客观要求。出版企业既是宣传和科学文化战线的一个组成部分。又是一个社会主义的企业单位。它的产品既是精神的又是物质的,必须坚持社会主义方向,把出版物的社会效果放在第一位,同时又要注意经济效果,即必须在保证出书质量的前提下,实行严格的经济核算,用收入抵补支出后尽可能提供积累,以促进出版事业的发展。进行成本预测,将财务会计工作的职能,由事后的核算反映,延伸至预测经济前景,参与经济决策,就是实现这一要求的重要方法。所谓成本预测,是在认真分析研究各种技术经济条件、发展前景和采取各种相应措施的基础上,规划一定时期的成本水平、成本目标。为了叙述方便,现就出版企业成本预测有关的几个问题,先简要地加以分析。 1、图书定价标准和各类图书的销售折扣由国家统一制定,以销定产。在实际工作中,一般是按照书
A number of issues related to cost forecasting emphasize economic effects in industrial production and are the objective requirements for the development of a socialist economy. Publishing companies are an integral part of the propaganda and science culture front. It is also a socialist enterprise unit. Its products are both spiritual and material. They must adhere to the direction of socialism and put the social effects of publications first. At the same time, they must pay attention to economic effects. That is, under the premise of guaranteeing the quality of books, strict practices must be implemented. Economic accounting, as far as possible after the use of income compensation expenditures to provide accumulation, in order to promote the development of the publishing industry. To carry out cost forecasting, to extend the functions of the financial accounting work from the accounting afterwards to forecast economic prospects and participate in economic decision-making is an important method to achieve this requirement. The so-called cost forecasting is based on careful analysis of various technical and economic conditions, development prospects and the adoption of various countermeasures, and planning of a certain period of cost levels and cost targets. For the sake of narrative convenience, we now briefly analyze some issues related to the prediction of publishing company costs. 1. The book pricing standards and sales discounts for various types of books are formulated by the state and sold in a fixed manner. In actual work, generally follow the book