Research On Costing Management Of Publishing Enterprises In China

With the advancement of the cultural system reform, publish houses in China are now in the process of reconstructing from traditional institutional units to modern enterprises. Thus, the publish enterprises must be managed under the market-oriented model, giving priority to their survival and development. If they want to gain more profits for better development, they should realize that the effective cost management is also a very crucial way, apart from expanding product sales.According to many references and documents, the paper, under the macro-environment which is based on the cultural system reform, analyzes the current situation of cost management among these reconstructing publish enterprises, and then poses six main problems:lacking of systemic plan;the staff lack of marketing mind; the costing management lack of prerequisite prospective;the content of costing management is singleness ;the costing information is contorted ;the managing method is behindhand .these problem result in two outcomes :one is that many publish enterprises remain focusing on accounting and analyzing the afterwards in cost management, second one is that the present cost accounting method doesn't objectively reflect indirect cost in the practical expenses.In view of the above problems, this paper proposes some solutions to help those publish enterprises enhance their cost management ability from macroscopical management,microcopical management and method . On the hand of macroscopical management ,costing management should be brought into the strategic plan of the enterprises.On the hand of microcopical management,they should strictly follow the cost management requirements, strengthening regulations over the before and during production process. On the hand of method , some well-financed ones can further implement the activity-based costing which is a more objective and effective cost management method. With the practical examples, the paper compares the significant difference between activity-based costing and traditional costing in accounting books cost, giving suggestions to the relevant questions presented by publish enterprises that implement activity-based costing.