ABSTRACT ON THE TOPIC:

"Calculation of cost, profitability, selling price of a publication"

1. Features of internal and external design

This publication of educational literature is a university textbook.

This is the first edition. As educational literature, the publication belongs to the preferential category (education) and will have preferential taxation, namely 10% (value added tax).

Let's move on to the characteristics of the publication.

Format 84x108/32.

Circulation 3000 copies.

Interior design of the publication.

There is main and additional text; Additional text is separated by single and double rulers. The main text is typed using the Times typeface; The font size of the main text is 10. The additional text is typed using the Helvetica typeface; additional text size – - 10

The text contains line illustrations in the form of diagrams and tables.

Offset printing with one ink.

Offset paper No. 1; 80 g/m2.

External design of the publication.

Binding No. 7 (one-piece composite binding cover) with illustration; in addition to regular text, there is reverse text.

Printing in two colors (red and black).

For binding, cardboard with a thickness of 1.5 mm, 1500 g/m 2 was used.

2. Calculation of publication volume

Number of pages: 283 complete + 26 incomplete (475 lines of the Times typeface, 5½ sq. typeface; 235 lines of the Helvetica typeface, 5½ sq. typeface; 77 lines of the Helvetica typeface, 5¼ sq. typeface; 39 lines of the Times typeface, kg 8 typesetting 5½ square; one table 9.8 cm×5.3 cm).

The number of characters in a line of text in the Times typeface for 5½ square meters is 53.

The number of characters in a line of text in the Times typeface for 5¼ square meters is 49.

The number of characters in a line of text in the Helvetica typeface for 5½ square meters is 56.

The number of characters in a line of text in the Helvetica typeface for 5¼ square meters is 53.

The number of characters in a line of text in the Times typeface kg 8 by 5½ sq is 63.

Total number of characters:

full pages: 8769 (lines of the Times typeface at 5½ square meters) × 53 +148 (lines of the Times typeface at 5¼ square meters) × 49 + 1492 (lines of the Helvetica typeface at 5¼ square meters) × 53 + 497 (lines of the Helvetica typeface at 5¼ square meters) 5½ sq) × 56 + 118 (lines of the Times typeface kg 8 by 5½ sq) × 63 + partial pages (26): 475 (lines of the Times typeface 5½ square meters) × 53 + 77 (lines of the Helvetica typeface 5¼ square meters) × 53 + 235 (lines of the Helvetica typeface 5½ square meters) × 56 + 39 (lines of the Times typeface kg 8 by 5½ sq) × 63 = 464757 + 7252 + 79,076 + 27,832 + 7,434 + + 25,175 + 4,081 + 13,160 + 2,457 = 631,224 characters.

631224: 40,000 (number of characters in 1 book) = 15.8 book. l.

6 figures and 19 tables make up:

298.79 cm 2 + 1181.82 cm 2 = 1480.61 cm 2: 3000 cm 2 (area of ​​1 auto. liter of illustration material) = 0.5 auto. liter.

15.8 + 0.5 = 16.3 auto. l.

In registration and publishing sheets :

When calculating the volume in the accounting and publishing sheets, material that is not paid to the author is added to the volume of the publication in the author's sheets.

Title data and imprint information– 1000 characters.

annotation– 500 characters (according to GOST 7.9.–95. Abstract and annotation. General requirements).

Subject index: 29 characters (one column width) × 54 × 2 (2 columns of text per strip) × 4 (4 pages with index) = 12528 characters.

Running title:

298 lines × 53 characters = 15794 characters.

Folio: 304 (16 pages without column numbers) × 53: 2 = 8056 characters.

(1000 + 500 + 8951 + 12,528 + 15,794 + 8,056) : 40,000 = 1.2 auto. l.

Total in accounting and publishing sheets:

16.3 + 1.2 = 17.5 academic publication. l.

In physical printed sheets :

Selected design option II (according to OST 29.62–86. See Regulatory materials on publishing / Compiled by V.A.. Markus, M., 1987. – P. 254–263).

The format of the typesetting page with the publication format 84×108/32 and the selected design option is 5¾×9½ sq. The typesetting format of our publication is 5½×9½ square (a square is 48 points or 18.05 mm).

Typeface of the main text of The Times.

Typeface of additional text (and highlights in the main text) "Helvetica".

Number of lines per strip:

kg 8 – 54 lines (48 points × 9 sq. (text without footer): 8);

kg 10 – 43 lines (48 points × 9 sq. (text without footer): 10).

49 (characters per line) × 43 (lines per page) = 2107 characters.

56 (characters per line) × 43 (lines per page) = 2408 characters.

53 (characters per line) × 43 (lines per page) = 2279 characters.

63 (characters per line) × 54 (lines per page) = 3402 characters.

Capacity of text strips with different typing formats:

full pages: 9179 (lines of the Times typeface for 5½ square meters; this also includes 298 lines of the header, counted as lines kg10) × 53 +148 (lines of the Times typeface for 5¼ square meters) × 49 + 1492 (lines of the Helvetica typeface "by 5¼ square meters) × 53 + 497 (Helvetica typeface line by 5½ square meters) × 56 + 118 (Times typeface lines kg 8 by 5½ square meters) × 63 + partial pages (26): 475 (Times typeface lines " on 5½ sq. m) × 53 + 77 (lines of the Helvetica typeface on 5¼ sq. m) × 53 + 235 (line of the Helvetica typeface on 5½ sq. m) × 56 + 39 (lines of the Times typeface kg 8 on 5½ sq. m) × 63 = 486487 + 7252 + 79,076 + 27,832 + 7,434 + + 25,175 + 4,081 + 13,160 + 2,457 = 652,954 characters.

(486 487 + 25 175) : 2279 + (7252: 2107) +

+ (79 076 +4081) : 2279 + (27832 + 13 160) :2408 +

+ (7434 + 2457) : 3402 = 224,5 + 3,4 + 36,5 + 17+ 2,9 =284,3 +

1480.61 cm 2 (area of ​​figures and tables): 158.76 cm 2 (9.8 × 16.2 - area of ​​the typing line) = 284.3 + 9.3 = 293.6 lines.

We add to this the stripes occupied by other texts:

Title – 1 page.

The back of the title is 1 page.

Subject index – 4 pages.

Imprint – 1 page.

Spaces on slopes, end stripes, text padding – 15.4 stripes (of which 7 stripes are header pads: ¼ square × 298 – stripes with footers)

Total lanes: 293.6 + 1 + 1 + 4 + 4 + 1 = 304.6 + 15.4 = 320.

Total volume in physical printed sheets: 320 (strips) : 32 (share of sheet) = 10 l.

3. Calculation of the cost of publication by cost item

Total expenses, taking into account the accrual of the unified social tax (26%), for royalties and artistic design of the publication are (by agreement with the author and artist):

16,300 rub. (1000 rub. – for 1 autoliter of text) +1500 rub. (for the design of the cover and splash screens) + 4628 rub. (tax) = 22,428 rub.

According to the agreement with the printing house, the cost of 1 copy of the publication is 40 rubles.

Total per circulation: 40 rub. × 3000 copies = 12,000 rub.

Costs for paper and cardboard :

Paper on text:

Printing is carried out on sheet-fed offset machines. Since the sheet is printed on both sides, the useful paper consumption will be:

(10 physical printing sheets × 3000 copies): 2 = 15,000 paper. l.

Waste paper for the 2nd difficulty group of the set:

easel sample – 7 × 10 = 70 paper. l.

adjustment – ​​30 × 10 = 300 paper. l.

printing – 1.5%

paper trimming before printing – 0.2%

Total waste: 70 + 300 + 15,000×(1.5 + 0.2) : 100 (%) = 255 bum. l.

Total paper: 15,000 + 255 = 15,255 paper. l.

Total paper in tons: (84 cm × 108 cm × 80 g/m 2 × 15 255): 10 10 = 1.11 tons.

The price of 1 ton of paper is 24,800.

Cost of paper per text:

24,800 × 1.11 = 27,528 rubles.

Paper for endpapers:

The paper size for the endpaper is 84 × 108/16. Density 160 g/m2.

Useful paper consumption: (3000: 16) × 2 = 375 boom. l.

Paper waste for endpapers is 0.4% of useful paper consumption: 375 × 0.4%: 100% = 1.5 liters.

Total paper: 375 + 1.5 =376.5 l.

Total paper in tons: (84 cm × 108 cm × 160 × 376.5) : 10 10 = 0.05 t.

The price of 1 ton of paper is 28,000 rubles.

Cost of paper for endpapers: 0.05 t × 28,000 rub. = 1,400 rub.

Cardboard for binding:

Cardboard sheet format A 841 × 1189 mm

Density 1500 g/m2

Dimensions of the publication block after trimming with publication format 84 × 108/32: 130 × 200 mm.

Width of cardboard side equal to 130 – 2 mm = 128 mm.

Height of cardboard side equal to 200 + 6 = 206 mm.

Just a side of one sheet of cardboard: (841 – 30): 128× (1189 – – 30): 206 = 6 × 5 = 30

Total binding covers: 30: 2 = 15 (2 cardboard sides in each binding cover).

Total sheets of cardboard for the entire circulation: 3000: 15 = 200 l.

Weight of 1 sheet of cardboard:

(0.841 m × 1.189 m) × 1500 g/m2 = 1500 g.

Technical waste at the rate of 5% are: 200 × 5:100 = 10 l.

Total sheets of cardboard: 200 + 10 = 210.

Weight of all sheets of cardboard: 210 × 1500 g = 315,000 g = 0.3 t.

Cost of 1 ton of cardboard: 10,500 rubles.

Total cost of cardboard: 0.3t × 10,500 rub. = 3150 rub.

Binding paper:

Paper sheet format for making coating material:

84 cm × 108 cm.

Coated paper 120 g/m2.

Trimming block format:

130 mm × 200 mm

Height of covering material: 200 + 2(3 + 3 + 1,5 + 10) = 235

Coating material width: 15+2(130 +1.5 + 2×4 + 10) = 314

A sheet of 84×108 format fits 9 binders.

The cover is printed on a sheet-fed two-color press.

Useful paper consumption: circulation / number of bindings per sheet = 3000: 9 = 334 paper. l.

2nd group of printing complexity.

Technological waste:

for adjustment: 20 × 2 = 40 paper. l.

easel sample: 7 × 2 = 14 paper. l.

for printing: 1.6%

for cutting into shares: 0.3%

trim before printing: 0.2%

stitching and binding: 1.6%

Types of waste: 40 + 14 + 334 × 2.3% : 100% = 62 boom. l.

Total paper: 334 + 62 = 396 boom. l.

Paper weight in tons: (84 × 108 × 120 × 396) : 10 10 = 0.04 t

The price of 1 ton of paper is 40,000 rubles.

Cost of paper for binding: 40,000 rub. × 0.04 t = 1600 rub.

Total cost of paper and cardboard:

27,528 +1400 + 3150 + 1600 = 33,678 rub.

Manuscript processing and design costs:

Editorial costs for 1 accounting and publishing sheet according to the publishing house’s business plan are 1000 rubles, therefore, for the entire publication:

17.5 academic publications l. × 1000 rub. = 17,500 rub.

General publishing expenses:

General publishing costs for 1 accounting and publishing sheet according to the business plan are 750 rubles, then for the entire publication:

17.5 academic publications l. × 750 rub. = 13,125 rub.

General publishing costs and commercial expenses:

22,428 + 12,000 + 33,678 + 17,500 + 13,125 = 98,731 rub.

According to the publisher, commercial expenses amount to 4% of the total publishing cost, or 3949 rubles.

Full cost: 98,731 + 3,949 = 102,680 rub.

Cost structure:

Calculation of the selling price for the publication:

Cost of 1 copy. publications is equal to: 102,680: 3000 = 34.23 rubles.

Profitability for this publication is set by the publisher at 30% of the cost, then the profit from 1 copy. will be:

RUR 34.23 × 30%: 100% = 10.27 rub.

Wholesale price 1 copy.: 34.23 + 10.27 = 44.50 rub.

Publishing price= Wholesale price + VAT (10%):

44.50 × 1.1 = RUB 48.95.

4. Analysis of publication design and costs

The publication in accordance with GOST 7.60-2003 "Publications. Main types. Terms and definitions" for its intended purpose refers to educational publications; This is a textbook that is intended for students studying in the specialty "Publishing and Editing", for industry workers, as well as for those interested in the problems of modern book publishing.

Since this publication is educational, in accordance with OST 29.62–86, 2 options for designing the typesetting stripes with a slight deviation were chosen for it: the width of the typesetting stripe is ¼ sq. less, which, firstly, is allowed according to OST, and, secondly, Due to the saturation of the publication with different types of text and its different design, increasing the side margins plays a favorable role: it makes it easier and less burdensome on the printed page.

The Times and Helvetica typefaces were chosen for typing, which is often practiced for publishing educational literature. The combination of these typefaces, belonging to different groups of fonts, complement each other and highlight (not sharply, but calmly) one text against the background of another. Font size –10 – acceptable according to SanPIN standards.

The layout is such that the beginning of the main parts of the text that carry the content - chapters - is located on the imposition pages. There are headers and footers: the left one is the title of the chapter, the right one is the title of the paragraph. The column numbers are set at the bottom of the page. The title of the chapter is separated from the paragraph by a graphic vignette. Additional typefaces in the text are highlighted with typesetting rulers.

The publication was released in hardcover No. 7 (one-piece composite cover). Two colors are used: black and red. The design is strict, but at the same time interesting and original: the combination and arrangement of font, drawing, publisher’s mark, color block.

The paper chosen for the text is offset No. 1 - this is high-quality paper and is recommended for educational literature; high-quality white coated paper was also chosen for binding.

The illustrations in the text are monochromatic, simple in the form of diagrams. There are tables.

The selected technical characteristics of the publication, elements of artistic and technical design comply with all standards and recommendations. Therefore, when reprinting, it is advisable to use the proposed characteristics. Changes in expenses by cost item are not recommended.

References

Kuznetsov B.A. Economics and organization of publishing activities. – M.: AST: Astrel, 2006.

Marcus V.A. Organization and economics of publishing - M.: "Kniga", 1983.

Encyclopedia of book business. – M.: Yurist, 1998.

Milchin A.E. Publishing dictionary-reference book - M.: Yurist, 1998.

Regulatory materials on publishing: reference book/Compiled

V.A. Marcus M.: "Book", 1987.

Tags: Calculation of cost, profitability, selling price of the publication Essay Economics of industries

Managers of the Bely Veter printing house always help their clients accurately calculate the cost of printing a book. We always meet the client’s wishes, we try to formulate an order, optimizing it to the publisher’s budget. The White Wind business model allows for great flexibility in adapting the company to customer needs. The advanced techniques and the most modern printing technologies we use make it possible to work efficiently, quickly and efficiently. We use equipment and software from the world's leading manufacturers. White Wind employs qualified and experienced professionals.

The cost of printing a book consists of several key parameters. Firstly, this is the type of paper (the cheapest is offset, the most expensive is linen). Secondly, this is the color of the ink used (black and white is cheaper, color is more expensive). Thirdly, this is the type of cover (regular, glossy, matte - according to the degree of increase in price). Finally, the final cost of publishing a book is determined by the size of the circulation, as well as the number of pages in each copy. Our staff will select the best combination of all four options for you. As a result, the final cost of the circulation will be minimal, but at the same time all the necessary criteria for the quality of materials for making books and the appearance of the products will be met.

Our clients can calculate the cost of a book either independently (using a convenient and understandable online calculator) or by contacting our managers, who are always ready to optimize order parameters to suit the financial capabilities of the publisher. We show the highest flexibility to the requests and wishes of clients and are able to offer options that completely suit the customer in terms of the size of the budget for publishing the circulation. Using our online calculator and the help of our employees, you can quickly make sure that the cost of printing a book at the White Wind printing house is one of the lowest on the market. At the same time, the quality of the products does not suffer at all, thanks to the high technology of the processes and the use of the most modern equipment.

A joint calculation for the publication of a book is only the first step in cooperation between White Wind and clients. Afterwards, we receive book layouts from you (in any form - paper or electronic), agree on the deadlines for completing the work, print the edition in strict accordance with them, and then determine the most comfortable book delivery conditions for the customer. Our delivery service will be able to deliver the circulation to any Moscow address that the client names.

We are pleased to build trusting and strategically oriented cooperation. We will always help you calculate the cost of publishing a book based on the preferences, wishes and capabilities of the customer. We are pleased to establish a full-fledged bilateral dialogue. For our part, we offer the best conditions, competitive, transparent and comfortable prices, a high level of service, friendliness, and initiative in solving problems related to order fulfillment. From the client's side, we welcome any suggestions, ideas, initiatives that can help us do our job better.

The price of any product depends on its initial cost, which is calculated using a special formula taking into account a number of costs.

The cost of a product refers to the amount that was spent on its production. It includes expended natural resources, raw materials, supplies, fuel, energy, transportation, wages to production workers and other costs.

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Cost can be divided into the following types:

1. Determining the full cost includes all costs, including commercial costs.
2. The concept of marginal cost corresponds to the cost of one unit of production.

The cost of finished products is calculated taking into account the full volume of production costs and it can be:

1. Workshop. Includes the costs of all stages of production.
2. Production. It is calculated by adding shop floor and general plant costs.
3. Full. This takes into account the costs not only of production, but also of transportation and sales.

The classification of cost is extensive; it can be divided into many types depending on the characteristics of production and methods of selling goods.

Calculation methods

There is no uniform methodology for calculating costs. Depending on the type of product, its production and many different factors, the cost of production can be calculated differently.

Most often, the following costs are taken into account in calculations:

• manufacturer's business costs;
• total production and sales costs;
• costs for preparing documentation for the goods;
• other costs required by law;

Costs should be taken into account in the reporting period corresponding to the time of production of the goods, and not the time of payment of all costs.

When calculating the price of a product, the cost is calculated. The calculation is based on the quantity of products produced (in meters, pieces, or, in case of one-time production, a hundred meters or pieces are taken as a unit of measurement).

Costing items should reflect all stages of production, for example:

• cost of raw materials and supplies;
• fuel and energy costs;
• wages for production workers;
• total costs for the production process:
• expenses for the economic needs of the enterprise;
• business expenses;
• other costs;

All these factors are expressed in certain amounts, and taking them into account, a formula for calculating the cost is drawn up.

General view and explanation

As mentioned above, there is no single calculation formula; when calculating the cost of a particular product, various factors can be taken into account.

Here is a general formula for calculating the total cost:

• PS = Total production costs + Costs of selling goods/costing unit;

The cost is calculated in order to:

1. Evaluate profitability.
2. Set the wholesale and retail price for the product.
3. Assess the efficiency of resources used in production.
4. Calculate the potential profit of the enterprise.

The production process also includes such types of costs as fixed and variable, which must be reflected in the cost of goods. Moreover, an enterprise has fixed costs even when it does not produce anything.

In general, the formula for calculating cost looks like this:

• PS = (Total production costs + Costs of selling goods)/costing unit;
• PS - total cost of production;

Total production costs- this is the total cost of raw materials, energy, wages and other expenses required by the production process.

Costs of selling goods- the amount spent on storage, transportation, documentation for the goods.

Costing unit- quantity of goods, expressed in pieces or meters.

Example of calculation using the formula

Using Excel

There are methods for calculating costs using tables in Excel. Let us give examples of calculations.

Option 1

In cases where the organization is not able to calculate the exact costs of production, an approximate calculation can be made. The planned quantity of goods and planned costs are entered into the table and division is performed. The resulting amount will be the cost unit.

Example 1:

Option 2

After the company has allocated the amount necessary to produce 1 unit of goods, it is necessary to calculate the cost by adding up the variable and fixed costs. The amount of variable costs depends on the quantity of products produced, while fixed costs do not change.

Example 2:

Reduction methods

There are methods by which the cost of goods can be reduced. This can be done by conducting a detailed full cost analysis of all production costs. In this case, you can plan measures to reduce the price of the product and calculate its optimal value.

If the analysis is carried out qualitatively and taking into account all the factors necessary for an objective assessment, then there is every opportunity to adjust the production process.

According to experts, one of the most effective ways to reduce the cost of goods is to increase.

Labor productivity- this is the amount of work for a certain amount of labor input in a given period of time.

The following factors influence labor productivity:

1. The level of qualifications of employees involved in the production of products. It is better to replace untrained employees with low qualifications with qualified specialists. This will reduce the number of production workers, and therefore the costs of paying wages, which also affect the cost of production.
2. Production conditions and organization of the work process. At a manufacturing enterprise that is equipped with modern high-tech equipment, energy costs will be significantly lower than where outdated models of equipment are used. In addition, modern equipment will reduce the number of defects, and therefore the costs of raw materials in the manufacture of goods .

There is another way to reduce the cost of production - its essence is to cooperate and expand the specialization of the production enterprise. This will reduce the costs of administrative, management and other activities of the enterprise.

Such a measure as analysis, making the necessary changes and improving the ways of using the enterprise's fixed assets will also allow you to save on the production of goods.

It is also possible to revise the management structure, the staff of administrative and managerial employees in the direction of reducing their number. Since the costs of management activities of an enterprise also influence the cost of the product and are taken into account when calculating it, reducing staff and replacing quantity with quality will also lead to cost reduction and lower costs.

In conclusion, we can say that by applying the formula for calculating the cost and taking into account the result obtained, it is possible to objectively assess the profitability of production and the main performance indicators of the company.

The result of the calculations is an indicator of how efficiently the resources of the enterprise are used and what results are achieved by measures to improve production conditions and introduce new technologies.

Test

Calculation of cost, determination of denomination, selling price and profitability of the publication

1 Characteristics of the quantitative indicators of the publication and its design

Name of the publication – Ogonyok magazine

Type of publication – periodical, literary and artistic

In accounting and publishing sheets - 42.47

In physical printed sheets - 25.38

Publication format: 60x84/8

Circulation: 70,000 copies.

Interior design of the publication:

Text with illustrations

Offset multicolor printing

Offset paper No. 1,

Weight of paper sheet 80 g/m2

External design of the publication:

Cover type 1

Font with illustrations

Offset paper No. 1

Weight 180 g/m2

Offset printing method

Seamless bonding

2 Calculation of publication volume

Design option No. 1

Typesetting strip format 10x141/4 sq.

Body text size 8-9

Times typeface

Number of characters per line 60

Number of lines per page 82

Page capacity 60x82=4920 characters

Total number of characters 4920*210=1033200 characters

Area of ​​illustrations in cm3

48000.56 cm2/3000=16 auto.l.

Calculation of publication volume in registration and publishing sheets1

Title data and output information are accepted as 1000 characters

Column digit 210x60/2=6300 characters

Applications 16080 characters

Total in registration and publishing sheets: 25.83+16+0.64=42.47

Calculation of publication volume in physical printed sheets

Dial strip format 10x141/4

Body text size 8-9

Times typeface

Number of characters per line 60

Number of lines on a strip 40x10.25/10=41

Dial strip capacity 60x60=3600

Volume of laid out strip 12.44x20.4= 253.8 cm2

Stripes printed with base ink (1033200+3600*7)/3600=294

Stripes printed with additional inks 48000.56/253.8= 189.1

Volume of physical printed sheets printed with base ink = number of stripes printed with base ink: sheet fraction = 294/8=36.75 f.p.l.

Volume of physical printed sheets printed with additional inks = number of stripes printed with additional inks/share of sheet = 189.1/8 = 23.6 f.p.l.

1.3 Calculation of the cost of publication by cost item2

For the text 1 al. = 2000 rubles (under agreement with the authors)

The fee for 25.83 sheets of paper will be 25.83*2000=51660 rubles.

Deductions:

Unified social tax (26%)=51600*26%=13416 rub.

Photographer's fee for 16 a.l. (for 1 al. = 2000 rubles according to the agreement with photographers) = 16x2000 = 32000 rubles.

Deductions

Unified social tax (26%): 32000*26%=8320 rub.

Editorial expenses for the magazine in 2007 are

For 1 sheet – 600 rubles.

42.47x600=25482 rub.

General publishing expenses for the editorial office of the journal for 2007 are

For 1 sheet – 550 rubles.

42.47*550=23358.5 rub.

Printing costs

Wholesale price (for 1 conditional paint run) = 2 rubles. (including cover)

Printed sheets printed with basic ink, reduced to 60x90 format (coefficient (0.93) 36.75*2*0.93=68.36 standard inkprint

Price 1 standard unit ink printing with a circulation of more than 50,000 copies. equal to 1 rub

Total: 68.36*1*70000=4785200 rub.

Printed sheets printed with additional inks, reduced to 60x90 format: 23.6*2*0.93=43.9 standard ink impression

Total: 43.9*70000*1=3073000 rub.

Total: 4785200+3073000=7858200 rub.

Cost of paper for text

Useful paper consumption per circulation

(60.35*70000)/2=2112250 paper l.

(2112250*60*84*80)/1010= 85.16 t.

Waste paper for technological production needs

Roll offset machine

Adjustment 60.35*500=30175 paper sheets

Printing 1.5%

Preparation of rolls 0.8%

Residues on sleeves 0.3%

Intra-roll defects 1%

Finishing processes 0.8%

Waste on text block in paper sheets:

30175+(2112250*4,4%)/100=123114

Waste per text block in tons

(123114*60*84*80)/1010= 5 t.

Total paper consumption in tons is 85.16+5=90.16 tons.

The price of paper for text is 26,000 per ton

The cost of paper for a text block is 90.16*26000=2344160 rubles.

Cover paper cost

Cover – 180 gr.

Cover paper size 60x84/8

Useful paper consumption: 70000/8=8750 paper l.

Printing 1.5%

Preparation of rolls 0.8%

Residues on sleeves 0.3%

Intra-roll defects 1%

Finishing processes 0.8%

Cover paper waste: (8750*4.4%)/100=385

Paper consumption for cover: 8750+385=9135 paper l

Paper weight in tons: 60*84*180*9135/1010=0.8 tons.

The price of paper for the cover is 26,800 rubles. per ton

Cost of paper for the cover: 0.8*26800=21440 rubles.

Cost of paper for the cover and main block: 21440+2344160=2365600 rub.

General publishing cost:

Expenses for printing work – RUB 7,858,200

Editorial expenses – 25,482 rubles.

General publishing expenses – 23358.5 rubles.

Paper expenses – RUB 2,365,600.

General publishing cost = 10378036.5 rubles.

Non-production expenses

5% of the total publishing cost

Non-production expenses (commercial):

10378036.5*5%=518901.8 rub.

Total cost = General publishing cost + commercial expenses = 10378036.5 + 518901.8 = 10896938.3 rub.

Cost structure

1.4 Determination of profitability and selling price of a publication

Cost of 1 copy. edition is:

10896938.3/70000=155 rub.

The profitability established by the publisher for this publication is 25% of the cost

Profit from 1 copy: 155 * 25% = 38.75 rubles.

Wholesale price for 1 copy. 155+38.75=193.75 rub.

The publishing price (wholesale price + VAT (10%)) is:

193,75+19,37=213,12

5 Analysis of design and costs of publication

1. Quantitative characteristics

For the publication of the magazine “Ogonyok” No. 50, 2007, the artistic and technical design was chosen in accordance with the content of the work, its purpose and reader’s address.

Format and sheet share: The publication was printed on sheet-fed offset presses, so one of the recommended formats for this type of printing was selected - A4 (210x297 before trimming and after trimming 205Xx290) or according to OST. 29.62-86 60x84 and the widely used sheet share is 1/8, convenient for printing and bookbinding shops. This 1/8 format is often used when publishing magazines, which corresponds to our type of publication.

Edition circulation: popular edition. The magazine has been published since 1899. This is a popular publication about modern life for a modern person. The reader of Ogonyok is an active consumer; he orients himself well in the sea of ​​information and has his own priorities of choice.

Illustrations are raster full-color photographs, drawings, diagrams, etc. They allow you to most optimally convey the depicted faces, objects, nature, etc. and clearly demonstrate the described events or phenomena.

Color - full color printing, which is used to print illustrations.

Paper – offset No. 1 grade A 80 g/m2, which is suitable for printing newspapers. Such paper is prepared for long-term storage, since a magazine edition, unlike a newspaper edition, is intended for long-term storage.

Font: Times typeface is selected for typing. Currently, this is one of the most common headsets. Its advantages include image clarity and good reproduction using any printing method. Suitable for literature of any kind in magazine publications of any type.

The main text is printed in 8-9 point size, which is easy to read and is recommended for most magazines.

Layout of the publication: done economically. Descent and end stripes are only included at the beginning and end of each section. The titles of articles within sections are printed against the text. The illustrations are clear, fit into the overall design, and are in full color.

Cover design: the publication is produced in a hard cover, this is a common design option for magazines; high-density paper is chosen, to which a polymer film is pressed. Increased durability of the cover, polymer film gives the cover shine and improves its hygienic properties.

Thus, the choice of techniques and elements of artistic and technical design meets accepted standards and recommendations.

Registration and publishing sheets – 42.47

The volume of the publication in the registration and publishing sheets includes the text and illustrations added in the edition and the volume in the author's sheets. The editorial costs of the publishing house depend on the number of these sheets.

Calculation of cost by cost items

The author's fee is 105,396 rubles. per room. The author's fee for each page of the magazine is allocated 2,000 rubles, which includes fees for text and illustrations. Since advertising is still being placed, no fee is allocated for it.

Printing costs

The cost of the entire circulation is (printing work) 7,858,200 rubles.

Typographic work associated with magazine production includes making forms, printing on offset machines, folding, binding the magazine, etc. Publishing a magazine requires much higher technological costs than a newspaper, so printing costs make up a fairly significant part.

Paper costs

For printing, offset paper No. 1 grade A 80 g/m2 is used, which is suitable for this type of publication.

When calculating the costs of technological needs, we take into account the work performed. According to the “Standards for paper waste for technological needs when printing multicolor magazines on roll offset media” for magazines, the paper waste standards will be as follows:

Printing 1.5%

Preparation of rolls 0.8%

Residues on sleeves 0.3%

Intra-roll defects 1%

Finishing processes 0.8%

Total: waste will be 4.4%

The price of paper is quite high and amounts to 26,000 rubles per ton.

Paper costs are one of the main cost items.

General publishing expenses

General publishing expenses include the following expenses:

1. Editorial management costs, i.e.

Expenses for remuneration of management personnel

Payment for business trips

Other expenses: stationery, etc.

General running costs

Expenses for remuneration of editorial staff

Expenses for the maintenance and operation of fixed assets

Depreciation of fixed assets

General editorial expenses

General editorial expenses consist of expenses for processing, design and creation of the original layout, such as

Remuneration of editorial and production personnel

Depreciation of fixed assets used in the editorial office

Expenses for the repair of fixed assets for production purposes

Expenses for the maintenance and repair of editorial equipment and inventory

Other expenses: paper, consumables

General publishing cost

General publishing cost is the cost of producing a magazine without commercial expenses. It is 148 rubles per number.

Business expenses

Business expenses include:

Costs for containers and packaging

Delivery of products

Commission fees

Selling expenses are 5% or 518,901.8 rubles.

Full cost

The total cost of the entire circulation is 10,896,938.3 rubles. This amount is the approximate cost of printing each issue. There may be discrepancies as the circulation of some issues is either higher or lower than the circulation reviewed.

3. Determination of selling price

The cost of one issue of the magazine is 155 rubles

Considering the profitability of the magazine and the formation of the selling price of the publication, it should be noted that the wholesale price of the publication is 193.75 rubles

Selling price – 213 rubles.

Bibliography

Instructions for calculating the volume of a work in copyright sheets / Regulatory materials for publishing / Comp. Marcus V.A. – Book, 1987.

Instructions for calculating the volume of a literary work in author's sheets. Regulatory materials on publishing / Comp. Marcus V.A. – Book, 1987.

Instructions for planning, accounting and calculating production costs at publishing enterprises (No. 259 of December 28, 1993, Ministry of Information and Printing with subsequent additions and changes)

Norms of paper waste for technological production needs when printing products using the offset printing method. - Moscow.

Marcus V.A. Plan for the need for paper and binding materials/Economy and organization of publishing. – Moscow: Book, 1983

In the production process, costs associated with the purchase of materials, costs, and labor are inevitable. The totality of these (and other) costs is the cost of publishing products. Profitability will give us an idea of ​​the economic efficiency of using material, labor, money and other resources. And the selling price of a publishing house is determined depending on specific circumstances (publishing strategy, pricing, etc.), but it operates within two restrictions - cost and end-consumer demand.

We will calculate each cost, profitability and selling price of our publication - “Coryphaeus of the Russian genre. To the 200th anniversary of Pavel Andreevich Fedotov."

Headset: Minion Pro

in physical sheets - 1.60

Publication format:

format and proportion of paper sheet 60 x 848

after trimming 205 x 290

Edition circulation:

Interior design of the publication:

77 illustrations;

offset printing color 4+4;

coated paper, 150 g/m2.

Exterior design:

whole-covered binding cover No. 7, cover material from pre-made;

printed paper with pressed transparent polymer film;

printing in 4 colors;

sewing block fastening: sewing with threads + selective glue;

coated paper, 150 g/m2;

flyleaf and nachsatz 4+0.

1. Calculation of volume Markus Z. A. Instructions for calculating the volume of a work in author sheets // Regulatory materials for publishing / Comp. Z. A. Marcus. - M., 1987. - P 96-100. publications in author's sheets - typewritten original

Strip area: 501.37 cm2

Total number of characters: 8 x 3964 = 30088 characters

Calculation of the number of individuals printed sheetsMarcus. Z. A. Instructions for calculating the volume of book, magazine and visual publications in accounting and publishing sheets // Normative materials for publishing / Comp. Z. A. Marcus. - M., 1987. - P. 96-100.:

The original layout was made on NIS (desktop publishing system) OST 29.62-86 See Regulatory materials on publishing / Comp. Z. A. Marcus. - M., 1987. - P. 96-100.

Headset: “Minion Pro”

Number of lines per strip: 40

Average number of characters per line: 76

Band capacity: 40 x 76 = 3040 characters

Number of illustration strips: 12.86

Title: 1 strip

Back of title: 1 strip

Alphabetical index: 1 page

Partial pages (imposition, end): 1 page

Total stripes: 12.86 + 9.89 + 1 + 1 + 1 = 25.75

Total volume in physical printed sheets: 25.75 / 16 = 1.60

2. Calculation of the cost of publication by cost item

Deduction:

Pension fund 28% - 210

Compulsory health insurance fund 3.6% - 22.5

2.1 Printing costs

According to the agreement with the printing house, the cost of printing work per 1 copy of the book is about 310 rubles. Total: 310 x 2000 = 620,000 rub.

2.2 Paper costs

Printing is carried out on offset machines.

The useful paper consumption will be: (1.60 x 2000) / 2 = 1600 paper. l.

Waste Norms of paper waste for technological production needs when printing products using the offset method. - M., 1987. - P. 17-18.:

adjustment: 30 x 5 = 150 b. l.

printing 1.5%

paper trimming before printing 0.2%

seamless block fastening 0.8%

Total: 2.5%

Total waste: ((150 + 1600) x 2.5) / 100 = 43.75 b. l.

Total paper: 1600 + 43.75 = 1643.75 b. l.

Total paper in tons: (60 x 84 x 150 x 1643.75) / 1010 = 0.0124 tons.

The price of 1 ton of paper is equal to: 31,537.86 rubles. According to the price list of the St. Petersburg Goznak Products Factory

Cost of paper for text: 31537.86 x 0.0124 = 391.06 rubles.

Cost of paper for binding:

Cover format - 210 x 297 mm

Cover paper size 60 x 84/8

Useful paper consumption: 2000 / 8 = 250 b. l.

Total waste in paper sheets 32.5

Total paper with waste 250+32.5 = 28.72

Total paper in tons (60 x 84 x 300 x 32.5) / 1010 = 0.05 t

Paper price for 1 ton: 31,400 rubles.

Cost of paper for the cover: 31,400 x 0.05 = 1,570 rubles.

Total cost of paper for text and cover: 1961 rubles.

2.3 costs for processing and design of the manuscript (editorial expenses):

Designer/layout: 15,000 rub.

Editor/proofreader: 15,000 rub.

Technical editing: 5000 rub.

Total: 15,000 + 15,000 + 5,000 = 35,982.50 rubles.

2.4 General publishing expenses: 8000 rub.

2.5. General publishing cost

The general publishing cost will be: 982.50 + 1961 + 620000 + 15000 + 15000 + 5000 + 8000 = 665943.50 rubles.

2.6 Selling expenses

Commercial expenses are 5% of the total publishing cost or 33,295.17 rubles.

2.7 Total cost

The total cost will be: 665943.50 + 33295.17 = 699238.67 rubles.

2.8 Cost structure

3. Determination of profit and selling price

The cost of 1 copy of the publication will be 349.61 rubles.

The publisher has set the profitability for this publication at 30% of the cost.

Profit from 1 copy. will be: 210 x 30 / 100 = 104.88 rubles.

Wholesale price of 1 copy: 349.61 + 104.88 = 454.5 rubles.

Publishing price = wholesale price + VAT 18%, then

Selling price = wholesale price + 18% = 454.5 + 81.89 = 536.30 rub.

So, having calculated the totality of direct costs associated with the production of products and services, we received Kuznetsov B. A. Economics and organization of publishing activity: book publishing: textbook / B. A. Kuznetsov. - 2nd ed. reworked and additional - M.: Publishing House "University Book": School of Publishing and Media Business, 2012. - P. 230.: general publishing cost amounted to 665,943.50 rubles; the total cost amounted to: 699,238.67 rubles; the cost of 1 copy of the publication was 349.61 rubles.

The publisher has set the profitability for this publication at 30% of the cost. And the selling price is 536.30 rubles.