摘要
图书成本有一个完整的构成体系。创建图书成本管理模型,必须对图书成本、市场需求、盈亏平衡进行分析。图书成本管理模型具有完整性、实用性的特点。
Starting from the reality of publication, we establish the compositive system of book cost based on qualitative and quantitative analysis of some compositive factors of book cost. A relatively complete and practical model of cost administration is set up and its applications are provided in this thesis.
出处
《湖南文理学院学报（社会科学版）》
2004年第3期106-108,共3页
Journal of Hunan University of Arts and Science:Social Science Edition
关键词
图书
成本
模型
盈亏平衡点
book
cost
model
equilibrium point of profit and loss
