home » Chart of accounts » Calculation of the cost, profitability, selling price of the publication. Calculation of the cost price, profitability and selling price of the publication Calculation of the cost of publishing a newspaper in an educational institution

Calculation of the cost, profitability, selling price of the publication. Calculation of the cost price, profitability and selling price of the publication Calculation of the cost of publishing a newspaper in an educational institution

5.1. Calculation - calculating the cost of a unit of production (work, services) both at the planning stage (drawing up planned estimates and cost budgets) and after the completion of the publication of the publication (drawing up accounting estimates).

A planned cost estimate is drawn up for editions included in thematic plan, on the basis of which manufacturing program(production budget). It characterizes the maximum permissible costs of manufacturing products in the planning period. The accounting estimate characterizes the actual costs (the actual cost of goods produced). It is compiled on the basis of cost accounting data for the same items as planned.

5.2. The calculation method is understood as a scientifically grounded system for calculating the cost of an accounting unit of production (work, services). Calculation of the cost of publishing products can be organized according to the principles of the order method or the direct costing method. The method chosen by the Publisher should be consolidated in the accounting policy.

5.3. The object of cost accounting and costing under the order-based method is each name (separate order). Primary documentation for payment of royalties, payment of bills for printing performance, expenses for paper, cardboard, binding and other materials, etc. make up with the obligatory indication of the number of the title (publication number). The actual cost of circulation of each title (publication number) is determined after its completion. All direct costs are included directly in the cost of the order to which they relate.

5.4. When using the "direct costing" method for individual objects of calculation, only variable costs are generalized, which include direct costs accounted for in account 20 "Main production", and editorial costs accounted for under articles 1 - 4 of the nomenclature of articles to account 25 "Editorial costs ". Fixed costs taken into account in determining financial result from sales for reporting period: they can be written off in total to the debit of account 90 "Sales", the subaccount "Cost of sales", or a separate subaccount can be provided in the work chart of accounts, for example, "Administrative expenses". Likewise, sales expenses incurred during the reporting period can be allocated to a separate sub-account. The introduction of additional subaccounts is recommended for the purposes of reporting in form No. 2 "Profit and Loss Statement", in which a separate line is provided for each of the components of the financial result from ordinary activities. This applies mainly to general publishing costs recorded on account 26, and to the remainder of the editorial costs. At the same time, these costs are not included in the production cost of each costing object.

5.5. Costs are calculated on the basis of costing units. A costing unit of production is understood as a costing object in physical terms. In the Publishing House, calculation units are grouped according to the volume and circulation of publications.

Depending on the volume of publications:

One registration and publishing sheet (40,000 characters) - for books and brochures, art publications (except postcards), notes, for magazines (with an established author's fee per number - 1 number);

One edition - for postcards;

Four A2 pages - for newspapers.

Depending on the circulation of publications:

1000 publishing sheets-prints - for books and brochures, art publications (except postcards), magazines and sheet music;

1000 copies - for postcards;

One copy - for covers and newspapers.

For journals, one number can be used as a costing unit for circulation costs.

5.6. At the end of each reporting period (quarter), the results of the publishing house's production activities are identified and the actual cost of production is calculated.

5.7. At the end of the reporting period, when calculating the cost of circulations of publications that are not finished with production, the basis for calculating the costs falling on the share of partially handed over circulation should be the calculation of the cost of the entire circulation of a publication that is not finished with production.

"Calculation of the cost, profitability, selling price of the publication"

1. Features of internal and external design

This edition educational literature- university textbook.

This is the first edition. As educational literature, the publication belongs to the preferential category (education) and will have preferential taxation, namely 10% (value added tax).

Let's move on to the characteristics of the publication.

Format 84Х108 / 32.

Circulation 3000 copies.

Internal design of the publication.

There is a main and additional text; additional text is separated by single and double rulers. The main text is typed in Times; size of the main text - 10. Additional text is typed with the typeface "Helvetica"; size of additional text - - 10

The text contains line illustrations in the form of diagrams, there are tables.

Offset printing in one color.

Offset paper No. 1; 80 g / m 2.

External design editions.

Binding No. 7 (one-piece composite cover) with an illustration; besides the usual text, there is a reverse-reverse text.

Two-ink printing (red and black).

For binding, cardboard with a thickness of 1.5 mm, 1500 g / m 2 was taken.

2. Calculation of the volume of the publication

Number of pages: 283 full + 26 incomplete (475 lines of the "Times" typeface dialing format 5Ѕ sq.; 235 lines of the typeface "Helvetica" dialing format 5Ѕ sq.; 77 lines of the typeface "Helvetica" dialing format 5ј sq. 5Ѕ square; one table 9.8 cm × 5.3 cm).

The number of characters in a line of text for the "Times" typeface for 5Ѕ sq. Is 53.

The number of characters in a line of text for the "Times" typeface for 5ј sq. Is 49.

The number of characters in a line of text for the typeface "Helvetica" for 5Ѕ sq. Is 56.

The number of characters in a line of text for the typeface "Helvetica" for 5ј sq. Is 53.

The number of characters in a line of text of the "Times" typeface kg 8 by 5Ѕ sq. - 63.

Total number of characters :

full pages: 8769 (lines of the "Times" typeface for 5Ѕ kv) R 53 +148 (lines of the typeface "Times" for 5ј kv) R 49 + 1492 (lines of the typeface "Helvetica" for 5ј kv) R 53 + 497 (lines of the typeface "Helvetica" on 5Ѕ sq.) H 56 + 118 (lines of the typeface "Times" kg 8 by 5Ѕ sq.) H 63 + incomplete pages (26): 475 (lines of the "Times" typeface for 5Ѕ kv) H 53 + 77 (lines of the typeface "Helvetica" for 5ј kv) H 53 + 235 (lines of the typeface "Helvetica" for 5Ѕ kv) H 56 + 39 (lines of the type "Times" kg 8 per 5Ѕ sq) H 63 = 464757 + 7252 + 79 076 + 27 832 + 7 434 + + 25 175 + 4 081 + 13 160 + 2457 = 631 224 digits.

631224: 40,000 (number of characters in 1 auth. Sheet) = 15.8 auth. l.

6 figures and 19 tables are:

298.79 cm 2 + 1181.82 cm 2 = 1480.61 cm 2: 3000 cm 2 (area of 1 auto sheet of illustrative material) = 0.5 auto sheet.

15.8 + 0.5 = 16.3 auth. l.

In the registration and publishing sheets :

When calculating the volume in the registration and publishing sheets, material that is not paid to the author is added to the volume of the publication in the author's sheets.

Title data and imprint- 1000 characters.

annotation- 500 characters (according to GOST 7.9. – 95. Abstract and annotation. General requirements).

Subject alphabetical index: 29 characters (width of one column) H 54 H 2 (2 columns of text on a strip) H 4 (4 pages with an index) = 12528 characters.

Running title :

298 lines × 53 characters = 15794 characters.

Folio: 304 (16 pages without colon number) H 53: 2 = 8056 characters.

(1000 + 500 + 8951 + 12 528 + 15 794 + 8 056): 40 000 = 1.2 aut. l.

Total in registration and publishing sheets:

16.3 + 1.2 = 17.5 sch.-ed. l.

In physical printed sheets :

The chosen design option II (according to OST 29.62–86. See. Normative materials on publishing / Compiled by V.A. Markus, M., 1987. - pp. 254–263).

The format of the dialing strip for the publication format 84Х108 / 32 and the selected design option is 5 * * 9 * sq. The format of the set of our edition is 5Ѕх9Ѕ sq. (The square is 48 points or 18.05 mm).

The Times body typeface.

Typeface for additional text (and highlights in the main text) "Helvetica".

Number of lines per strip :

kg 8 - 54 lines (48 points x 9 sq. (text without header): 8);

kg 10 - 43 lines (48 points x 9 sq. (text without header): 10).

49 (characters per line) × 43 (lines per page) = 2107 characters.

56 (characters per line) × 43 (lines per page) = 2408 characters.

53 (characters per line) H 43 (lines per page) = 2279 characters.

63 (characters per line) H 54 (lines per page) = 3402 characters.

Capacity of text strips with different typing format :

full pages: 9179 (lines of the "Times" typeface by 5Ѕ sq.; this also includes 298 lines of the header, counted as lines of kg10) H 53 +148 (lines of the typeface "Times" by 5ј sq.) H 49 + 1492 (lines of the type "Helvetica "by 5ј sq.) H 53 + 497 (lines of the typeface" Helvetica "by 5Ѕ sq.) H 56 + 118 (lines of the typeface" Times "kg 8 by 5Ѕ sq.) H 63 + incomplete pages (26): 475 (lines of the type" Times "by 5Ѕ sq.) H 53 + 77 (lines of the typeface" Helvetica "by 5ј sq.) H 53 + 235 (lines of the typeface" Helvetica "by 5Ѕ sq.) H 56 + 39 (lines of the type" Times "kg 8 by 5Ѕ sq.) H 63 = 486487 + 7252 + 79 076 + 27 832 + 7 434 + + 25 175 + 4 081 + 13 160 + 2457 = 652954 characters.

(486 487 + 25 175) : 2279 + (7252: 2107) +

+ (79 076 +4081) : 2279 + (27832 + 13 160) :2408 +

+ (7434 + 2457) : 3402 = 224,5 + 3,4 + 36,5 + 17+ 2,9 =284,3 +

1480.61 cm 2 (area of figures and tables): 158.76 cm 2 (9.8 × 16.2 - area of the typing strip) = 284.3 + 9.3 = 293.6 stripes.

Add to this the stripes occupied by other texts:

Title -1 page.

Title turnover - 1 page.

Subject alphabetical index - 4 pages.

Imprint - 1 page.

Spaces on descents, trailing stripes, spacing in the text - 15.4 lines (of which 7 strips are header / footer spacing: ј kV 298 - stripes with headers and footers)

Total stripes: 293.6 + 1 + 1 + 4 + 4 + 1 = 304.6 + 15.4 = 320.

Total volume in physical printed sheets: 320 (pages): 32 (sheet share) = 10 liters.

3. Calculation of the cost of the publication by cost items

Total expenses, taking into account the accruals of the unified social tax (26%), for royalties and decoration of the publication make up (by agreement with the author and artist):

RUB 16 300 (1000 rubles - for 1 auth. Sheet of the text) +1500 rubles. (for the design of the cover and splash screens) + 4628 rubles. (tax) = 22 428 rubles.

Under an agreement with the printing house, the cost of 1 copy of the publication is 40 rubles.

Total for circulation: 40 rub. H 3000 copies = 12,000 rubles.

Expenses for paper and cardboard :

Paper on text :

Printing is carried out on sheet-fed offset machines. Since the sheet is sealed on both sides, the useful paper consumption will be:

(10 physical sheets of paper H 3000 copies): 2 = 15,000 boom. l.

Waste paper for the 2nd group of complexity of the set :

easel test - 7 H 10 = 70 boom. l.

makeready - 30 h 10 = 300 boom. l.

printing - 1.5%

paper trimming before printing - 0.2%

Total waste: 70 + 300 + 15,000H (1.5 + 0.2): 100 (%) = 255 booms. l.

Total paper: 15,000 + 255 = 15,255 booms. l.

Total paper in tons: (84 cm x 108 cm x 80 g / m2 x 15 255): 10 10 = 1.11 t.

The price of 1 ton of paper is 24,800.

Cost of paper for text :

24 800 H 1.11 = 27 528 rubles.

Endpapers :

Paper size on the flyleaf 84 × 108/16. Density 160 g / m 2.

Useful paper consumption: (3000: 16) H 2 = 375 boom. l.

Waste paper for endpapers is 0.4% of useful paper consumption: 375 x 0.4%: 100% = 1.5 liters.

Total paper: 375 + 1.5 = 376.5 liters.

Total paper in tons: (84 cm H 108 cm H 160 H 376.5): 10 10 = 0.05 t.

The price of 1 ton of paper is 28,000 rubles.

Cost of paper for endpapers: 0.05 t H 28,000 rubles. = RUB 1,400

Cardboard for binding :

Cardboard sheet format A 841 H 1189 mm

Density 1500 g / m 2

Dimensions of the edition block after trimming with a publication format 84Х108 / 32: 130 × 200 mm.

Width of carton side equals 130 - 2 mm = 128 mm.

Height of carton side is equal to 200 + 6 = 206 mm.

Total sides of one sheet of cardboard: (841 - 30): 128H (1189 - - 30): 206 = 6H 5 = 30

Total Binding Covers: 30: 2 = 15 (2 cardboard sides in each cover).

Total sheets of cardboard for the entire print run: 3000: 15 = 200 l.

Weight of 1 sheet of cardboard:

(0.841 m H 1.189 m) H 1500 g / m 2 = 1500 g.

Technical waste in the amount of 5% are: 200 H 5: 100 = 10 liters.

Total sheets of cardboard : 200 + 10 = 210.

Weight of all sheets of cardboard: 210 H 1500 g = 315,000 g = 0.3 t.

Cost of 1 ton of cardboard: 10,500 rubles.

Total cost of cardboard: 0.3t H 10,500 rubles. = RUB 3150

Binding paper :

Coating paper sheet format:

84 cm X 108 cm.

Coated paper 120 g / m 2.

Trim block format:

130 mm H 200 mm

Covering material height : 200 + 2(3 + 3 + 1,5 + 10) = 235

Covering material width: 15 + 2 (130 +1.5 + 2H4 + 10) = 314

There are 9 bindings on a sheet of 84Х108 format.

The cover is printed on a sheet-fed two-color machine.

Useful paper consumption: circulation / number of bindings on a sheet = 3000: 9 = 334 paper. l.

2 group of difficulty of printing.

Technological waste :

for makeready: 20 x 2 = 40 boom. l.

easel test: 7 H 2 = 14 boom. l.

on print: 1.6%

for cutting into shares: 0.3%

undercut before printing: 0.2%

bookbinding: 1.6%

Waste types: 40 + 14 + 334 H 2.3%: 100% = 62 booms. l.

Total paper: 334 + 62 = 396 boom. l.

Any normal person has heard the phrase “cost of goods / products”, but not everyone knows the specific meaning of this definition. The information presented in the article will be useful for people who wish to test their abilities in entrepreneurial activity but they lack professional knowledge.

Without the ability to independently correctly calculate the cost of a product / service, a person is doomed to failure as a subject economic activity.

General concepts and definitions

The cost of production is the aggregate of all costs that must be spent to manufacture a unit of goods.

The cost price is always expressed in monetary terms and is subdivided into the following types:

production;
full (classic, includes the cost of selling products / services);
unit cost of product / product.

How to correctly calculate the cost of goods and services

It is not difficult to independently perform simple arithmetic operations in order to calculate the cost of a product / service. However, to correctly determine the numbers with which it is necessary to make calculations - knowledge is required.

The cost of goods must include:

The costs of purchasing the entire range of materials (large and small) that are required for its manufacture.
Labor costs (including family members).
Mandatory payments to state, municipal, public funds (taxes, excise taxes, fees).
Overheads.
The rate of overhead costs varies in the range of 12 - 20% of the cost of all costs excluding the payroll.
When calculating the personal rate of overhead costs, it is necessary to analyze the annual data of the federal state statistical observation on the costs of production and sale of goods (works, services) in the form 5-z.
This regulatory - legal document approved by the State Statistics Committee of Russia dated 09.09.2003 No. 82.
Depreciation (wear) of fixed assets.
To determine the correct indicator, you need to know that economic science divides the wear and tear of fixed assets into two types: physical and moral.

The formula for the complete calculation of the cost of production:

PS = PRS + RR,

PRS - the cost of manufacturing a unit (batch) of products,

РР - expenses for the sale of products (packaging, logistics costs, product promotion).

For example: 1000 pieces of an item have been produced. Production costs amounted to 250,000 rubles, the sale of goods - 150,000 rubles.

Total 400,000 rubles. The unit cost of the product is 400 rubles.

For what price to sell it, the "market" will tell you.

Classic calculation of production costs

Algorithm for the classical calculation of the cost of goods / services:

First action.
All costs are summed up, which change in proportion to the production volumes of the accounting unit of each type of goods.
In this way, the variable costs for each product are determined.
For the calculation, the formula is used: the consumption rate of each element is multiplied with the cost of acquiring them.

Variable costs include materials, raw materials, costs of all types of energy: fuels and lubricants (fuels and lubricants), electricity, components, payroll.
Second action.
Other expenses that occurred during the period are added up, after which the resulting indicator is divided by the accounting unit of production.
Other expenses include the cost of wages, any repairs to buildings, equipment, management costs, depreciation of fixed assets.
As a rule, accounting for other expenses is reflected in accounting documents: estimates for general business, a separate site, a group of workshops, general production costs.

Often, the classification of total costs for specific types of products is made in proportion to the selected distribution base, which can be chosen independently at the enterprise and fixed in the accounting policy.

So, the distribution base can be the salary of the full-time engineering and technical personnel, which was accrued for the manufacture of this product.

Real (actual) and planned (standard) cost

Before starting to manufacture any product, smart people calculate its cost (unit of product or batch of goods). The resulting cost indicator before the start of production is called "standard".

Having calculated the virtual (standard) cost of production on paper, a person decides to start producing it.

As a rule, the standard cost indicator rarely coincides 100% with the real costs of manufacturing a unit / group of goods. These are the real costs incurred by the business entity during the production of the goods and are called "actual".

Method of multi-step cost allocation

In complex industries, the employees of the planning and economic bureaus consider the most realistic method of multi-step distribution of costs, which is carried out in several stages.

First stage

The grouping of expenses for all components of a single production organism, including the non-production area (canteen, medical outpatient clinic, etc.). Example: the administration of the canteen makes up expenses: expenses for food, salary fund for employees, expenses for energy resources (fuels and lubricants, electricity).

Second phase

The expenses of the divisions that are not involved in direct production are attributed to the production workshops and departments. For example, the costs associated with the maintenance of the canteen will also apply to the departments that manufacture the products.

Third stage

Credited to production units costs are allocated to manufactured products. So, after the redistribution of the costs of the dining room to the production units, the costs of maintaining the workshops are transferred to the finished product.

In this case, the basis for the redistribution will be the accounting unit (man-hours) that were spent on the manufacture of each specific type of product, the cost of materials and raw materials.

The unit cost is determined by dividing the total cost by the quantity (group / unit) of products produced. Anyone familiar with arithmetic can be convinced that it will not be difficult to find an indicator of the cost of production.

How to calculate the cost estimate of products

Economics divides the calculation into three types:

planned;
estimated;
actual.

The first two calculations are made before the start of production, and the actual one is obtained after the end of the technological process.

To carry out a real calculation, all costs must be summed up and divided by the selected quantity of accounting unit: tons, pieces, packaging, etc.

The costs include all costs of production of the accounting unit:

Raw materials and supplies.
All types of energy and fuel.
Salary fund for engineering and technical personnel.
Other general and general operating expenses.
Expenses associated with the sale of an accounting unit of production to consumers.

The cost of the product (batch) = all costs for its manufacture / for the quantity of goods produced.

For example: 1000 units of products were produced, and 2 million rubles were spent on their manufacture. We divide two million rubles by one thousand of products and we get the result: the cost of one unit of production is equal to two thousand rubles.

Transport costs must be carefully considered

Any production activities it is impossible to imagine without transportation costs: it is always necessary to bring something in / out. The proverb of our people says that "a heifer is halfway across the sea, and a ruble is transported." (Half - ¼ penny).

You can solve the need for transport in the following ways:

Hiring. The most expensive solution to the problem.
Rental of specific vehicles.
Leasing the necessary automotive engineering, other mechanisms. That is, to take the equipment for a long-term lease with the right of its subsequent purchase.
Purchase of equipment on credit or at full cost (you must have free funds).

How to reduce fare and thereby increase the rate of return - it's up to the entrepreneur after a comprehensive analysis production process, carrying out mathematical calculations and obtaining specific numerical indicators. And numbers better than any words know how to "speak" for this or me way.

Conclusion

You have learned how to professionally determine the cost, carry out the calculation of any type of product / service. The well-being of your family depends to some extent on how you follow the rules for determining the cost price.

After all, incorrect indicators of the cost of production of 100% will lead to erroneous management decisions, which, sooner or later, will bankrupt the entrepreneur.

Therefore, future captains of the Russian economy, ask the engineering and technical personnel to present you with the real performance indicators of the enterprise.

This approach to the organization of production is the key to your prosperity.

Find out what the rate of return is from the video.

In contact with

ESSAY ON THE TOPIC OF:

" Calculation of the cost price, profitability, selling price of the publication "

1. Features of internal and external design

This publication of educational literature is a university textbook.

This is the first edition. As educational literature, the publication belongs to the preferential category (education) and will have preferential taxation, namely 10% (value added tax).

Let's move on to the characteristics of the publication.

Format 84Х108 / 32.

Circulation 3000 copies.

Internal design of the publication.

The text contains line illustrations in the form of diagrams, there are tables.

Offset printing in one color.

Offset paper No. 1; 80 g / m 2.

External design of the publication.

Binding No. 7 (one-piece composite cover) with an illustration; besides the usual text, there is a reverse-reverse text.

Two-ink printing (red and black).

For binding, cardboard with a thickness of 1.5 mm, 1500 g / m 2 was taken.

2. Calculation of the volume of the publication

The number of characters in a line of text for the "Times" typeface for 5Ѕ sq. Is 53.

The number of characters in a line of text for the "Times" typeface for 5ј sq. Is 49.

The number of characters in a line of text for the typeface "Helvetica" for 5Ѕ sq. Is 56.

The number of characters in a line of text for the typeface "Helvetica" for 5ј sq. Is 53.

The number of characters in a line of text of the "Times" typeface kg 8 by 5Ѕ sq. - 63.

Total number of characters:

631224: 40,000 (number of characters in 1 auth. Sheet) = 15.8 auth. l.

6 figures and 19 tables are:

298.79 cm 2 + 1181.82 cm 2 = 1480.61 cm 2: 3000 cm 2 (area of 1 auto sheet of illustrative material) = 0.5 auto sheet.

15.8 + 0.5 = 16.3 auth. l.

In the registration and publishing sheets :

When calculating the volume in the registration and publishing sheets, material that is not paid to the author is added to the volume of the publication in the author's sheets.

Title data and imprint- 1000 characters.

annotation- 500 characters (according to GOST 7.9.-95. Abstract and annotation. General requirements).

Subject alphabetical index: 29 characters (width of one column) H 54 H 2 (2 columns of text on a strip) H 4 (4 pages with an index) = 12528 characters.

Running title:

298 lines × 53 characters = 15794 characters.

Folio: 304 (16 pages without colon number) H 53: 2 = 8056 characters.

(1000 + 500 + 8951 + 12 528 + 15 794 + 8 056): 40 000 = 1.2 aut. l.

Total in registration and publishing sheets:

16.3 + 1.2 = 17.5 sch.-ed. l.

In physical printed sheets :

The selected design option II (according to OST 29.62-86. See. Normative materials on publishing / Compiled by V.A. Markus, M., 1987. - S. 254-263).

The Times body typeface.

Typeface for additional text (and highlights in the main text) "Helvetica".

Number of lines per strip:

kg 8 - 54 lines (48 points x 9 sq. (text without header): 8);

kg 10 - 43 lines (48 points x 9 sq. (text without header): 10).

49 (characters per line) × 43 (lines per page) = 2107 characters.

56 (characters per line) × 43 (lines per page) = 2408 characters.

53 (characters per line) H 43 (lines per page) = 2279 characters.

63 (characters per line) H 54 (lines per page) = 3402 characters.

The capacity of strips of text with differentrecruitment format:

(486 487 + 25 175) : 2279 + (7252: 2107) +

+ (79 076 +4081) : 2279 + (27832 + 13 160) :2408 +

+ (7434 + 2457) : 3402 = 224,5 + 3,4 + 36,5 + 17+ 2,9 =284,3 +

1480.61 cm 2 (area of figures and tables): 158.76 cm 2 (9.8 × 16.2 - area of the typing strip) = 284.3 + 9.3 = 293.6 stripes.

Add to this the stripes occupied by other texts:

Title -1 page.

Title turnover - 1 page.

Subject alphabetical index - 4 pages.

Imprint - 1 page.

Spaces on descents, trailing stripes, spacing in the text - 15.4 lines (of which 7 strips are header / footer spacing: ј kV 298 - stripes with headers and footers)

Total stripes: 293.6 + 1 + 1 + 4 + 4 + 1 = 304.6 + 15.4 = 320.

Total volume in physical printed sheets: 320 (pages): 32 (sheet share) = 10 liters.

3. Calculation of the cost of the publication by cost items

Total expenses, taking into account the accruals of the unified social tax (26%), for royalties and decoration of the publication make up (by agreement with the author and artist):

RUB 16 300 (1000 rubles - for 1 auth. Sheet of the text) +1500 rubles. (for the design of the cover and splash screens) + 4628 rubles. (tax) = 22 428 rubles.

Under an agreement with the printing house, the cost of 1 copy of the publication is 40 rubles.

Total for circulation: 40 rub. H 3000 copies = 12,000 rubles.

Expenses for paper and cardboard :

Paper on text:

Printing is carried out on sheet-fed offset machines. Since the sheet is sealed on both sides, the useful paper consumption will be:

(10 physical sheets of paper H 3000 copies): 2 = 15,000 boom. l.

Waste paper for the 2nd group of complexity of the set:

easel test - 7 H 10 = 70 boom. l.

makeready - 30 h 10 = 300 boom. l.

printing - 1.5%

paper trimming before printing - 0.2%

Total waste: 70 + 300 + 15,000H (1.5 + 0.2): 100 (%) = 255 booms. l.

Total paper: 15,000 + 255 = 15,255 booms. l.

Total paper in tons: (84 cm x 108 cm x 80 g / m2 x 15 255): 10 10 = 1.11 t.

The price of 1 ton of paper is 24,800.

Cost of paper for text:

24 800 H 1.11 = 27 528 rubles.

Endpapers:

Paper size on the flyleaf 84 × 108/16. Density 160 g / m 2.

Useful paper consumption: (3000: 16) H 2 = 375 boom. l.

Waste paper for endpapers is 0.4% of useful paper consumption: 375 x 0.4%: 100% = 1.5 liters.

Total paper: 375 + 1.5 = 376.5 liters.

Total paper in tons: (84 cm H 108 cm H 160 H 376.5): 10 10 = 0.05 t.

The price of 1 ton of paper is 28,000 rubles.

Cost of paper for endpapers: 0.05 t H 28,000 rubles. = RUB 1,400

Cardboard for binding:

Cardboard sheet format A 841 H 1189 mm Density 1500 g / m 2 Dimensions of the edition block after trimming with a publication format 84Х108 / 32: 130 × 200 mm. Width of carton side equals 130 - 2 mm = 128 mm. Height of carton side is equal to 200 + 6 = 206 mm. Total sides of one sheet of cardboard: (841 - 30): 128H (1189 - - 30): 206 = 6H 5 = 30

Total Binding Covers: 30: 2 = 15 (2 cardboard sides in each cover).

Total sheets of cardboard for the entire print run: 3000: 15 = 200 l.

Weight of 1 sheet of cardboard:

(0.841 m H 1.189 m) H 1500 g / m 2 = 1500 g.

Technical waste in the amount of 5% are: 200 H 5: 100 = 10 liters. Total sheets of cardboard: 200 + 10 = 210.Weight of all sheets of cardboard: 210 H 1500 g = 315 000 g = 0.3 t. Cost of 1 ton of cardboard: 10 500 rubles. Total cost of cardboard: 0.3t H 10,500 rubles. = RUB 3150 Binding paper: Paper sheet format for the production of covering material: 84 cm X 108 cm Coated paper 120 g / m 2 Edging block format: 130 mm X 200 mm Covering material height: 200 + 2(3 + 3 + 1,5 + 10) = 235Covering material width: 15 + 2 (130 +1.5 + 2X4 + 10) = 314 9 bindings are placed on a sheet of 84X108 format. The cover is printed on a sheet-fed two-color machine. Useful paper consumption: circulation / number of bindings on a sheet = 3000: 9 = 334 paper. l.

2 group of difficulty of printing.

Technological waste:

for makeready: 20 x 2 = 40 boom. l.

easel test: 7 H 2 = 14 boom. l.

on print: 1.6%

for cutting into shares: 0.3%

undercut before printing: 0.2%

bookbinding: 1.6%

Waste types: 40 + 14 + 334 H 2.3%: 100% = 62 booms. l.

Total paper: 334 + 62 = 396 boom. l.

Paper weight in tons: (84 H 108 H 120 H 396): 10 10 = 0.04 t

The price of 1 ton of paper is 40,000 rubles.

Binding paper cost: 40,000 rubles. H 0.04 t = 1600 rubles.

Total cost of paper and cardboard:

27 528 +1400 + 3150 + 1600 = 33 678 rubles.

Manuscript processing and preparation costs:

The editorial costs for 1 accounting and publishing sheet according to the publishing house's business plan are 1000 rubles, therefore, for the entire publication:

17.5 academic-ed. l. H 1000 rub. = RUB 17,500

General publishing costs:

General publishing costs for 1 registration and publishing sheet according to the business plan are 750 rubles, then for the entire publication:

17.5 academic-ed. l. H 750 rub. = RUB 13 125

General publishing costs and selling expenses:

22 428 + 12 000 + 33 678 + 17 500 + 13 125 = 98 731 rubles.

According to the publisher's data, selling costs amount to 4% of the general publishing cost, or 3949 rubles.

Full cost: 98 731 + 3 949 = 102 680 rubles.

Cost structure:

Calculation of the selling price for the publication:

Cost of 1 piece. editions equal to: 102 680: 3000 = 34.23 rubles.

Profitability for this edition is set by the publishing house in the amount of 30% of the cost, then the profit from 1 copy. will be:

RUB 34.23 H 30%: 100% = 10.27 rubles.

Wholesale price 1 copy.: 34.23 + 10.27 = 44.50 rubles.

Publisher's selling price= Wholesale price + VAT (10%):

44.50 × 1.1 = RUB 48.95.

4. Analysis of publication design and costs

Edition according to GOST 7.60-2003 "Editions. Main types. Terms and definitions" for its intended purpose refers to educational publications; This is a textbook intended for students studying in the specialty "Publishing and Editing", for workers in the industry, as well as for those interested in the problems of modern book publishing.

Since this edition is educational, in accordance with OST 29.62-86, 2 version of the design of the dial stripes with a slight deviation was chosen for it: the width of the dial strip is smaller by ј sq, which, firstly, is allowed according to OST, and, secondly, due to the richness of the edition different kinds text, in its different design, an increase in the side margins plays a favorable role: it lightens, unloads the printed page.

For typing, the typefaces "Times" and "Helvetica" were chosen, which is often practiced for editions of educational literature. The combination of these typefaces, belonging to different groups of fonts, complement each other and make one text stand out (not sharply, but calmly) against the background of another. The size of the font is -10 - it is selected acceptable according to the SanPIN standards.

The layout is such that the beginning of the main parts of the text, which carry a meaningful load - chapters, is on the imposition pages. There are headers and footers: the left one is the title of the chapter, the right one is the title of the paragraph. Columns are drawn at the bottom of the strip. The title of the chapter is separated from the paragraph by a graphic vignette. Additional typefaces in the text are highlighted with typesetting rulers.

The edition is issued in hardcover No. 7 (one-piece integral binder cover). Two colors are used: black and red. The design is strict, but at the same time - interesting and original: the combination and arrangement of the font, drawing, brand of the publishing house, color plate.

Offset paper # 1 was selected for the text - this is a high-quality paper and is recommended for educational literature; high-quality white coated paper was also selected for binding.

The illustrations in the text are monochromatic, simple in the form of diagrams. There are tables.

Selected specifications editions, elements of artistic and technical design comply with all norms and recommendations. Therefore, when republishing, it is advisable to use the proposed characteristics. Changes to costs by line item are not recommended.

References

B.A. Kuznetsov Economics and organization of publishing. - M .: AST: Astrel, 2006.

Markus V.A. Organization and economics of publishing - M .: "Book", 1983.

Encyclopedia of book business. - M .: Jurist, 1998.

Milchin A.E. Publishing dictionary-reference book - M .: Jurist, 1998.

Normative materials on publishing: reference book / Comp

V.A. Markus M .: "Book", 1987.