印刷业怎么进行成本核算?

2025-02-23 17:29:15
推荐回答(1个)
回答1:

印刷业成本核算基本上分
【一】印前成本
1,美工及排版设计
a, 美术制图设计
b, 打字排版设计
c, 桌面排版设计
2, 版面底片加工成本
a, 分色
b, 综合拼版
3,晒版,完成部制版模成本
4,印前准备成本
a, 印刷机准备成本
b, 压印、印后加工准备成本
【二】纸张及原料成本
a,基本纸张成本
b,附加原料成本
【三】油墨及加工原料成本
a,基本油墨成本
b,附加加工原料成本
【四】正式印刷和加工运作成本
a,基本印刷机运作成本
b,压印、附加加工机器运作成本
【五】印后各种完工及装订成本
a,折页加工成本
b,捡拾配页加工成本
c,缝线装订成本
d,铁线装订成本
e,热胶包本装订成本
f,铁线、胶圈装订成本
g,精装硬皮加工装订成本
h,压印、烫印加工,凹凸成型加工成本
i,,鸡眼`、打洞、扎线,扎带、插页粘工、加工成本
【六】包装、运输,成本

以上印刷业成本核算要根据厂家所在地的采购资源、支援情况
和生产、行政运作成本自行决定核算成本及报价。

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