一、成本核算的意义图书市场竞争的白热化 ,要求出版社必须提高自身的管理水平 ,降低生产成本 ,提高经济效益。同时 ,出版社要为每一位编辑提供能够充分施展个人才华的环境 ,客观、公正地对编辑进行绩效评估 ,以调动一切积极因素。这一切工作的基础 ,都离不开财务工作 ,离不开 First, the significance of cost accounting Book market competition intensified, requiring publishers must improve their own management level, reduce production costs, improve economic efficiency. At the same time, the publishing house should provide each editor with an environment capable of fully displaying his personal talents, conduct an objective and impartial performance evaluation of editors in order to mobilize all positive factors. The foundation of all this work can not be separated from financial work