出版社的产成品核算是成本核算的重要环节,是出版社加强管理的基础工作,在整个管理过程中发挥着重要作用。随着出版行业加快整合,加强管理的不断深入,各出版社切实推进以财务管理成本核算为中心的管理体制和运行机制的改革,对产成品核算工作提出了越来越高的要求。目前,有的出版社在书刊的生产成本核算中,既包括了书刊已经印制完成的全部成本,又包括了尚未全部印制完成的成 The finished product accounting of the publishing house is an important part of cost accounting and is the basic work of the publishing house to strengthen management. It plays an important role in the entire management process. With the accelerating integration of the publishing industry and the deepening of management, all publishers have earnestly pushed forward the reform of the management system and operational mechanism centered on the financial management of costing, putting forward increasingly high requirements on the accounting of finished products. At present, some publishers in the production cost accounting of books and periodicals, both books and magazines have been included in the complete cost of printing, but also has not yet completed all the printed