20世纪90年代以来，我国的出版行业有了令人瞩目的发展。目前全国的出版社已经发展到670家，出版图书25万个品种，再版率达44%，总印数108.4亿册，整个出版系统实现销售收入825.4亿元，利润总额达到90亿元。但其骄人的利润增长背后存在着许多的成本漏洞和问题，并折射出出版业的财务管理存在着许多待解决的问题。这些问题的存在制约了出版社的健康，高速的发展，必须引起我们的重视。如何解决这些问题，是每个出版人必须考虑的问题。由于国内的出版企业大多为国有企业，在成本核算上,大多数出版社通常采用简单的”制造成本法”，但是面对我国逐渐对外开放的出版行业，激烈的市场竞争在所难免，它不能提供精确的成本控制手段，严重制约了出版社的发展，因此引进目标成本管理法为代表的财务管理方法势在必行。那么，如何在出版企业正确的开展目标成本的管理。
本文拟以两个大章节，通过对目标成本管理概念的解释，以及其作用和对企业发展的意义。并且通过对出版行业相关现状的分析，将目标成本管理的概念引用到出版企业中，以表述在现代出版企业的发展过程中，开展目标成本管理的重要性。
回答者：廖志鹏博士 - 秀才 二级 4-11 13:27
20 Since the 1990s, China has made remarkable development of the publishing industry. Currently, the publishing house has been home to 670, published 250,000 varieties of books, reprint rate of 44% 10.84 billion total print copies of the entire publishing system sales income of 82.54 billion yuan. profit amounted to 9 billion yuan. But behind its impressive profit growth in the cost, there are many loopholes and problems Reflected in the publishing industry and financial management, there are many issues to be resolved. The existence of these problems have hindered the healthy publishers, and high-speed development, we must pay attention. To solve these problems, every publisher must consider. Since the publication of most of the enterprises are state-owned domestic enterprises, cost accounting, Most publishers often use a simple "production costs", but given the gradual opening up of China's publishing industry. fierce competition in the market is inevitable, but it could not provide accurate cost control measures, seriously hampering the development of the publishing house. Thus the introduction of target cost management imperative for the financial management representatives. How, then, in the publishing business conduct proper target cost management. This paper is intended to be two chapters to explain the concept of cost management objectives, as well as its role and the significance of enterprise development. Through the analysis of the current situation related to the publishing industry, the goal is to use the concept of cost management publishing enterprise, In a statement published in the development of modern process, the importance of developing target cost management.
回答者：rty1993 - 试用期 一级 4-11 20:37
20世纪90年代以来，我国的出版行业有了令人瞩目的发展
Since 1990s, China has made remarkable progress
in the field of publishing.
目前全国的出版社已经发展到670家，出版图书25万个品种，再版率达44%，总印数108.4亿册，整个出版系统实现销售收入825.4亿元，利润总额达到90亿元
Currently, the number of publishing house has reached to 670 and 250,000 varieties of books were published with the reprint rate of 44%. The total number for print copies has reached 10.84 billion with the saleroom of the entire publishing system reaching to 9 billion yuan.
但其骄人的利润增长背后存在着许多的成本漏洞和问题，并折射出出版业的财务管理存在着许多待解决的问题
But behind its impressive increasing profit, there are many loopholes and problems which can also reflect the problems to be solved in finacial management in the field of pubilishing industry.
这些问题的存在制约了出版社的健康，高速的发展，必须引起我们的重视。如何解决这些问题，是每个出版人必须考虑的问题
The existence of these problems have hindered the and high-speed and healthy development for publishing house, we must pay enough attention. Everyone of the publishers should consider how to solve these problems.
由于国内的出版企业大多为国有企业，在成本核算上,大多数出版社通常采用简单的”制造成本法”，但是面对我国逐渐对外开放的出版行业，激烈的市场竞争在所难免，它不能提供精确的成本控制手段，严重制约了出版社的发展，因此引进目标成本管理法为代表的财务管理方法势在必行
Since most of the publishing enterprises in our country are state-owned enterprises.therefore in the way of cost accounting, most publishers often choose the simple way of "production costs", but facing our publishing industry gradually accepting the way of open-up, it is inevitable that the competition is quite fierce.
but it could not provide accurate cost control measures, seriously hampering the development of the publishing house. Thus the introduction of target cost management is imperative for the financial management as a representative way.
那么，如何在出版企业正确的开展目标成本的管理。
本文拟以两个大章节，通过对目标成本管理概念的解释，以及其作用和对企业发展的意义
Then, what is proper way for target cost management in the publishing business ?
This paper is intended to be two chapters to explain the concept of objective cost management as well as its role and the significance of enterprise development.
并且通过对出版行业相关现状的分析，将目标成本管理的概念引用到出版企业中，以表述在现代出版企业的发展过程中，开展目标成本管理的重要性。
Through the analysis of the current situation related to the publishing industry, the goal is to use the concept of cost management publishing enterprise to show the importance of
developing target cost management
回答者：yueyue_72 - 江湖新秀 四级 4-11 21:20
原文：
20世纪90年代以来，我国的出版行业有了令人瞩目的发展。目前全国的出版社已经发展到670家，出版图书25万个品种，再版率达44%，总印数108.4亿册，整个出版系统实现销售收入825.4亿元，利润总额达到90亿元。但其骄人的利润增长背后存在着许多的成本漏洞和问题，并折射出出版业的财务管理存在着许多待解决的问题。这些问题的存在制约了出版社的健康，高速的发展，必须引起我们的重视。如何解决这些问题，是每个出版人必须考虑的问题。由于国内的出版企业大多为国有企业，在成本核算上,大多数出版社通常采用简单的”制造成本法”，但是面对我国逐渐对外开放的出版行业，激烈的市场竞争在所难免，它不能提供精确的成本控制手段，严重制约了出版社的发展，因此引进目标成本管理法为代表的财务管理方法势在必行。那么，如何在出版企业正确的开展目标成本的管理。
本文拟以两个大章节，通过对目标成本管理概念的解释，以及其作用和对企业发展的意义。并且通过对出版行业相关现状的分析，将目标成本管理的概念引用到出版企业中，以表述在现代出版企业的发展过程中，开展目标成本管理的重要性。
翻译：
20 Since the 1990s, China has made remarkable development of the publishing industry. Currently, the publishing house has been home to 670, published 250,000 varieties of books, reprint rate of 44% 10.84 billion total print copies of the entire publishing system sales income of 82.54 billion yuan. profit amounted to 9 billion yuan. But behind its impressive profit growth in the cost, there are many loopholes and problems Reflected in the publishing industry and financial management, there are many issues to be resolved. The existence of these problems have hindered the healthy publishers, and high-speed development, we must pay attention. To solve these problems, every publisher must consider. Since the publication of most of the enterprises are state-owned domestic enterprises, cost accounting, Most publishers often use a simple "production costs", but given the gradual opening up of China's publishing industry. fierce competition in the market is inevitable, but it could not provide accurate cost control measures, seriously hampering the development of the publishing house. Thus the introduction of target cost management imperative for the financial management representatives. How, then, in the publishing business conduct proper target cost management. This paper is intended to be two chapters to explain the concept of cost management objectives, as well as its role and the significance of enterprise development. Through the analysis of the current situation related to the publishing industry, the goal is to use the concept of cost management publishing enterprise, In a statement published in the development of modern process, the importance of developing target cost management.
参考资料：可以去www.kingsoft.com下
回答者：lzxhy999 - 初学弟子 一级 4-13 23:32
Since 90's in 20 centuries, the publication profession of our country had a ream a person to focus attention of development.The national publisher has already developed to 670 currently, the publication book is 250,000 specieses, having a second edition a rate to reach to 44%, always printing to count 10,840,000,000 volumes, the whole publication system carries out sales income 82,540,000,000 dollars, the profits total amount attains 9,000,000,000 dollars.But its 骄 person's profits growth back exist many cost loopholes and problem, and refract a publish industry of the finance management exist many problems which treat to resolve.These existence check and supervision of[with] problem the backlist health, the development of high speed, have to cause our values.How resolve these problems, is the problem that each publication person has to consider.Because the local publication business enterprise mostly has a business enterprise for the country, checking in the cost up, most publishers usually adopt simple"manufacturing cost method", but face an our country gradually outward open of publication profession, vehemence of market competition unavoidable, it can't provide an accurate cost control means, serious check and supervision backlist development, so usher in the target cost management method to manage method power for the representative's finance Be going necessarily.So, how Be publishing the exhibition target management of[with] cost of the opening of business enterprise exactitude.
This text draws up with two big chapters, passing to manage explaining of concept to the target cost, and its function and to the meaning of business enterprise development.And pass the analysis to the publication profession related present condition, quote from the concept that the target cost manage to publish in the business enterprise to express in the modern publish the development process of the business enterprise, the importance opened an exhibition target cost a management.
参考资料：http://fy.iciba.com/
回答者：happy★女生 - 魔法学徒 一级 4-15 13:29
(1)Since the 1990s, our country publication profession had the amazingdevelopment. At present the national publishing house alreadydeveloped to 670, the publication books 250,000 varieties, reprintingrate reaches 44%, the total printing 10.84 billion volume, the entirepublication system realization sale received 82.54 billion Yuan, theprofit total amount amount to 9 billion Yuan. Behind but its arrogantperson's profit grows has many costs loopholes and the question, andrefracts the question which the publication industry financial controlexists many remains unresolved. These questions existences haverestricted publishing house's health, the high speed development, mustbring to our attention. How solves these problems, is question whicheach publisher must consider. Because the domestic publicationenterprise mostly is the state-owned enterprise, in the costaccounting, the majority publishing house usually uses simply "theproduction cost law", but facing our country gradually to foreigncountries opening up publication profession, the intense marketcompetition is unavoidable, it cannot provide the precise cost controlmethod, seriously has restricted publishing house's development,therefore introduction target cost management law for representative'sfinancial control method imperative. Then, how in publicationenterprise correct development target cost management. This article draws up by two big chapters, through to the target costmanagement concept explanation, by and its the function and thesignificance which develops to the enterprise. And through topublishes the profession correlation present situation the analysis,quotes the target cost management concept in the publicationenterprise, indicates in the modern publication enterprise'sdeveloping process, development target cost management importance.
(2)
20世纪90年代以来，我国的出版行业有了令人瞩目的发展
Since 1990s, China has made remarkable progress
in the field of publishing.
目前全国的出版社已经发展到670家，出版图书25万个品种，再版率达44%，总印数108.4亿册，整个出版系统实现销售收入825.4亿元，利润总额达到90亿元
Currently, the number of publishing house has reached to 670 and 250,000 varieties of books were published with the reprint rate of 44%. The total number for print copies has reached 10.84 billion with the saleroom of the entire publishing system reaching to 9 billion yuan.
但其骄人的利润增长背后存在着许多的成本漏洞和问题，并折射出出版业的财务管理存在着许多待解决的问题
But behind its impressive increasing profit, there are many loopholes and problems which can also reflect the problems to be solved in finacial management in the field of pubilishing industry.
这些问题的存在制约了出版社的健康，高速的发展，必须引起我们的重视。如何解决这些问题，是每个出版人必须考虑的问题
The existence of these problems have hindered the and high-speed and healthy development for publishing house, we must pay enough attention. Everyone of the publishers should consider how to solve these problems.
由于国内的出版企业大多为国有企业，在成本核算上,大多数出版社通常采用简单的”制造成本法”，但是面对我国逐渐对外开放的出版行业，激烈的市场竞争在所难免，它不能提供精确的成本控制手段，严重制约了出版社的发展，因此引进目标成本管理法为代表的财务管理方法势在必行
Since most of the publishing enterprises in our country are state-owned enterprises.therefore in the way of cost accounting, most publishers often choose the simple way of "production costs", but facing our publishing industry gradually accepting the way of open-up, it is inevitable that the competition is quite fierce.
but it could not provide accurate cost control measures, seriously hampering the development of the publishing house. Thus the introduction of target cost management is imperative for the financial management as a representative way.
那么，如何在出版企业正确的开展目标成本的管理。
本文拟以两个大章节，通过对目标成本管理概念的解释，以及其作用和对企业发展的意义
Then, what is proper way for target cost management in the publishing business ?
This paper is intended to be two chapters to explain the concept of objective cost management as well as its role and the significance of enterprise development.
并且通过对出版行业相关现状的分析，将目标成本管理的概念引用到出版企业中，以表述在现代出版企业的发展过程中，开展目标成本管理的重要性。
Through the analysis of the current situation related to the publishing industry, the goal is to use the concept of cost management publishing enterprise to show the importance of
developing target cost management
原文：
20世纪90年代以来，我国的出版行业有了令人瞩目的发展。目前全国的出版社已经发展到670家，出版图书25万个品种，再版率达44%，总印数108.4亿册，整个出版系统实现销售收入825.4亿元，利润总额达到90亿元。但其骄人的利润增长背后存在着许多的成本漏洞和问题，并折射出出版业的财务管理存在着许多待解决的问题。这些问题的存在制约了出版社的健康，高速的发展，必须引起我们的重视。如何解决这些问题，是每个出版人必须考虑的问题。由于国内的出版企业大多为国有企业，在成本核算上,大多数出版社通常采用简单的”制造成本法”，但是面对我国逐渐对外开放的出版行业，激烈的市场竞争在所难免，它不能提供精确的成本控制手段，严重制约了出版社的发展，因此引进目标成本管理法为代表的财务管理方法势在必行。那么，如何在出版企业正确的开展目标成本的管理。
本文拟以两个大章节，通过对目标成本管理概念的解释，以及其作用和对企业发展的意义。并且通过对出版行业相关现状的分析，将目标成本管理的概念引用到出版企业中，以表述在现代出版企业的发展过程中，开展目标成本管理的重要性。
翻译：
20 Since the 1990s, China has made remarkable development of the publishing industry. Currently, the publishing house has been home to 670, published 250,000 varieties of books, reprint rate of 44% 10.84 billion total print copies of the entire publishing system sales income of 82.54 billion yuan. profit amounted to 9 billion yuan. But behind its impressive profit growth in the cost, there are many loopholes and problems Reflected in the publishing industry and financial management, there are many issues to be resolved. The existence of these problems have hindered the healthy publishers, and high-speed development, we must pay attention. To solve these problems, every publisher must consider. Since the publication of most of the enterprises are state-owned domestic enterprises, cost accounting, Most publishers often use a simple "production costs", but given the gradual opening up of China's publishing industry. fierce competition in the market is inevitable, but it could not provide accurate cost control measures, seriously hampering the development of the publishing house. Thus the introduction of target cost management imperative for the financial management representatives. How, then, in the publishing business conduct proper target cost management. This paper is intended to be two chapters to explain the concept of cost management objectives, as well as its role and the significance of enterprise development. Through the analysis of the current situation related to the publishing industry, the goal is to use the concept of cost management publishing enterprise, In a statement published in the development of modern process, the importance of developing target cost management.
20世纪90年代以来，我国的出版行业有了令人瞩目的发展。目前全国的出版社已经发展到670家，出版图书25万个品种，再版率达44%，总印数108.4亿册，整个出版系统实现销售收入825.4亿元，利润总额达到90亿元。但其骄人的利润增长背后存在着许多的成本漏洞和问题，并折射出出版业的财务管理存在着许多待解决的问题。这些问题的存在制约了出版社的健康，高速的发展，必须引起我们的重视。如何解决这些问题，是每个出版人必须考虑的问题。由于国内的出版企业大多为国有企业，在成本核算上,大多数出版社通常采用简单的”制造成本法”，但是面对我国逐渐对外开放的出版行业，激烈的市场竞争在所难免，它不能提供精确的成本控制手段，严重制约了出版社的发展，因此引进目标成本管理法为代表的财务管理方法势在必行。那么，如何在出版企业正确的开展目标成本的管理。
本文拟以两个大章节，通过对目标成本管理概念的解释，以及其作用和对企业发展的意义。并且通过对出版行业相关现状的分析，将目标成本管理的概念引用到出版企业中，以表述在现代出版企业的发展过程中，开展目标成本管理的重要性。
20 Since the 1990s, China has made remarkable development of the publishing industry. Currently, the publishing house has been home to 670, published 250,000 varieties of books, reprint rate of 44% 10.84 billion total print copies of the entire publishing system sales income of 82.54 billion yuan. profit amounted to 9 billion yuan. But behind its impressive profit growth in the cost, there are many loopholes and problems Reflected in the publishing industry and financial management, there are many issues to be resolved. The existence of these problems have hindered the healthy publishers, and high-speed development, we must pay attention. To solve these problems, every publisher must consider. Since the publication of most of the enterprises are state-owned domestic enterprises, cost accounting, Most publishers often use a simple "production costs", but given the gradual opening up of China's publishing industry. fierce competition in the market is inevitable, but it could not provide accurate cost control measures, seriously hampering the development of the publishing house. Thus the introduction of target cost management imperative for the financial management representatives. How, then, in the publishing business conduct proper target cost management. This paper is intended to be two chapters to explain the concept of cost management objectives, as well as its role and the significance of enterprise development. Through the analysis of the current situation related to the publishing industry, the goal is to use the concept of cost management publishing enterprise, In a statement published in the development of modern process, the importance of developing target cost management.
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