图书作为文化产业的一种产品,有它的特殊性和时效性,既要考虑它的社会效益,同时还要考虑它的经济效益。随着市场体制的不断完善和出版产业竞争的日趋激烈,一方面图书出版周期在不断加快,出版社要想在运作中实现每一种图书单本盈利,图书的选题和策划是非常重要的,同时对单本书的核算是否科学合理完整也同样重要。另一方面影响到出版社的经济效益,同时还直接影响到编辑人员的效绩,那么我们又应该如何来核算图书成本呢? As a kind of product of cultural industry, books have its particularity and timeliness. It is necessary to consider its social benefits as well as its economic benefits. With the constant improvement of the market system and the increasingly fierce competition in the publishing industry, on the one hand, the publication cycle of books is accelerating constantly. It is very important for publishers to realize the profitability of each book list in their operation. At the same time, it is also important whether the accounting of a single book is scientific and reasonable or not. On the other hand affect the economic benefits of publishing houses, but also directly affect the performance of editors, then how should we calculate the cost of books?