出版企业必须加强图书成本管理 ,降低成本以保持成本优势 ,从而创造价格竞争空间以提升竞争力。这不仅直接关系到出版企业经营业绩的好坏 ,而且是一个出版企业能否在出版界获得一席之地的关键。　　 一、出版企业图书成本管理存在的问题　　随着我国社会主义市场经济体制的逐步 Publishing companies must strengthen the management of book costs, reduce costs in order to maintain the cost advantage, so as to create a price competition space to enhance their competitiveness. This is not only directly related to the performance of the publishing business is good or bad, but also a publishing company can get a place in the press key. First, the publishing business book cost management problems With the gradual development of China’s socialist market economic system