Moscow State University of Printing. Calculation of cost, profitability and selling price of the publication Printing costs
Any normal person has heard the phrase “cost of goods/products,” but not everyone knows the specific meaning of this definition. The information presented in the article will be useful to people who want to test their abilities in entrepreneurial activity, but lack professional knowledge.
Without the ability to independently correctly calculate the cost of a product/service, a person is doomed to failure as a business entity.
General concepts and definitions
Product cost is the totality of all expenses that must be spent to produce a unit of goods.
Cost is always expressed in monetary terms and is divided into the following types:
- production;
- full (classical, includes costs for selling products/services);
- unit cost of production/goods.
How to correctly calculate the cost of goods and services
It is not difficult to independently perform simple arithmetic operations to calculate the cost of products/services. However, correctly determining the numbers with which calculations need to be made requires knowledge.
The cost of goods must include:
- The cost of purchasing the entire range of materials (large and small) that are necessary for its manufacture.
- Labor costs (including family members).
- Mandatory payments to state, municipal, public funds (taxes, excise taxes, fees).
- Overheads.
The overhead rate varies from 12 to 20% of the cost of all costs without payroll.When calculating the personal rate of overhead costs, it is necessary to analyze annual data from federal state statistical observation on the costs of production and sale of goods (works, services) in form 5-z.
This regulatory document was approved by the State Statistics Committee of Russia dated 09.09.2003 No. 82. - Depreciation (wear and tear) of fixed assets.
To determine the correct indicator, you need to know that economics divides the depreciation of fixed assets into two types: physical and moral.
Formula for full calculation of product costs:
PS = PRS + RR,
PRS – costs of manufacturing a unit (batch) of products,
РР – costs of selling products (packaging, logistics costs, product promotion).
For example: 1000 pieces of a product were produced. Production costs amounted to 250,000 rubles, sales of goods - 150,000 rubles.
Total 400,000 rubles. The cost per unit of the product is 400 rubles.
The “market” will tell you what price to sell it for.
Classic calculation of product costs
Algorithm for classic calculation of the cost of products/services:
- First action.
All costs are summed up and vary in proportion to the production volumes of the accounting unit of each type of product.In this way, variable costs for each product are determined.
The formula used for calculation is: the consumption rate of each element is multiplied with the cost of purchasing them.Variable costs include materials, raw materials, costs for all types of energy: fuels and lubricants, electricity, components, wages.
- Second action.
Other expenses that occurred during the period are added up, after which the resulting figure is divided by the accounting unit of production.Other expenses include wages, any repairs to buildings, equipment, administrative expenses, and depreciation of fixed assets.
As a rule, accounting for other expenses is reflected in accounting documents: general business estimates, estimates for a separate area, a group of workshops, general production expenses.Often, the classification of total costs for specific types of products is made in proportion to the selected distribution base, which can be chosen independently by the enterprise and fixed in the accounting policy.
Thus, the distribution base can be the salary of full-time engineering and technical personnel, which was accrued for the manufacture of this product.
Real (actual) and planned (normative) cost
Before starting to produce any product, smart people calculate its cost (product units or batches). The resulting cost indicator before the start of production of the product is called “normative”.
Having calculated the virtual (standard) cost of the product on paper, a person decides to start producing it.
As a rule, the standard cost indicator rarely coincides 100% with the actual costs of producing a unit/group of goods. These are the real costs that a business entity incurred during the production of goods and are called “actual”.
Multi-step cost distribution method
In complex industries, employees of planning and economic bureaus consider the most realistic method of multi-step distribution of costs, which is carried out in several stages.
First stage
Grouping of expenses for all components of a single production organism, including non-productive areas (canteen, medical outpatient clinic, etc.). Example: the canteen administration accounts for expenses: food costs, employee wages, energy costs (fuel and lubricants, electricity).
Second stage
Expenses of departments not involved in direct production are attributed to production workshops and departments. For example, the costs associated with maintaining a canteen will also apply to the departments that manufacture the products.
Third stage
Costs credited to production units are distributed among manufactured products. So, after redistributing the costs of the canteen to production units, the costs of maintaining the workshops are transferred to the finished product.
In this case, the basis for redistribution will be the accounting unit (man-hours) that were spent on the production of each specific type of product, the cost of materials and raw materials.
Unit cost is determined by dividing total costs by the quantity (group/unit) of products produced. Anyone familiar with arithmetic can be convinced that finding an indicator of the cost of production will not be difficult.
How to calculate product costing
Economic science divides calculation into three types:
- planned;
- estimate;
- actual.
The first two calculations are made before the start of production, and the actual one is obtained after the end of the technological process.
To carry out a real calculation, it is necessary to sum up all costs and divide them by the selected quantity of the accounting unit: tons, pieces, packages, etc.
Expenses include all costs of producing an accounting unit:
- Raw materials and supplies.
- All types of energy and fuel.
- Salary fund for engineering and technical personnel.
- Other general and production expenses.
- Expenses associated with the sale of an accounting unit of production to consumers.
Cost of a product (batch) = all costs for its production/for the quantity of goods produced.
For example: 1000 units of products were produced, and 2 million rubles were spent on their production. We divide two million rubles by one thousand products and get the result: the cost of one unit of production is equal to two thousand rubles.
Transport costs must be carefully considered
It is impossible to imagine any production activity without transportation costs: something constantly needs to be brought/taken away. The proverb of our people says that “a heifer is half a heifer overseas, but a ruble is transported.” (Half a penny – ¼ kopeck).
The need for transport can be solved in the following ways:
- Hiring. The most expensive solution to the problem.
- Rental of specific vehicles.
- Leasing of necessary automotive equipment and other mechanisms. That is, take out equipment on a long-term lease with the right to subsequently purchase it.
- Purchasing equipment on credit or at full cost (you must have available funds).
How to reduce transportation costs and thereby increase the rate of profit is up to the entrepreneur to decide after a comprehensive analysis of the production process, carrying out mathematical calculations and obtaining specific numerical indicators. And numbers, better than any words, can “speak” for one way or another.
Conclusion
You learned how to professionally determine costs and calculate any type of product/service. The well-being of your family depends to some extent on how well you follow the rules for determining cost.
After all, incorrect indicators of the cost of manufactured products will 100% lead to erroneous management decisions, which, sooner or later, will bankrupt the entrepreneur.
Therefore, future captains of the Russian economy, demand that the engineering and technical personnel present you with real performance indicators of the enterprise.
This approach to organizing production is the key to your prosperity.
Find out what the rate of return is from the video.
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 state-of-the-art 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 staff, 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 conditions for the delivery of books to 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.
1.1. Characteristics of the quantitative indicators of the publication and its design
Type of literature...
in accounting and publishing sheets - 22.62;
in physical printed sheets - 13.
Publication format
Edition circulation
Interior design of the publication:
text without illustrations;
offset printing in one ink;
offset paper No. 1, 60 g/m2.
External design of the publication:
cover type No. 3, without illustrations, using ornamental frames;
printing in 4 colors;
seamless block fastening;
coated paper, 250 g/m2, with polymer film pressed on.
1.2. Calculation of publication volume
(according to the publication: Instructions for calculating the volume of a work in author sheets // Regulatory materials on publishing / Compiled by V.A. Markus. - M., 1987. - P. 96-100.)
Original typewritten
Number of pages:
486 complete + 14 incomplete (166 lines).
60 × 30 = 1800 characters.
Total number of characters:
486 × 1800 + 166 × 60 = 884760 characters.
884760 ÷ 40000 = 22.1.
In registration and publishing sheets
(according to the edition: Instructions for calculating the volume of book, magazine and visual publications in accounting and publishing sheets // Regulatory materials on publishing / Compiled by V.A. Markus. - M., 1987. - P. 100-102.)
Title data and imprint information
accepted as 1000 characters.Abstract (10 lines):
10 × 60 = 600 characters.
71 × 60 = 4260 characters.
Folio:
(500 × 60) ÷ 2 = 15000 characters.
(1000 + 600 + 4260 + 15000) ÷ 40000 = 0.52.
Total in accounting and publishing sheets:
22,1 + 0,52 = 22,62.
In physical printed sheets
The original layout was made on NIS (desktop publishing system).
Design option III
(according to OST 29.62-86. See Regulatory materials on publishing / Compiled by V.A. Markus. - M., 1987. - P. 96-102.)
Dialing Format
51/2 × 91/4 (see the same)
Headset
Average number of characters per line
Number of lines per strip:
(48 × 91/4) ÷ 10 = 44.
Strip capacity:
52 × 44 = 2288 characters.
884760 ÷ 2288 = 386.7.
Title turnover
Incomplete pages(trigger, end)
19.3 lanes
Avantitul
Total lanes:
386,7 + 1 + 1 + 3 + 19,3 + 1 + 4 = 416.
Total volume in physical printed sheets:
1.3. Calculation of publication costs by cost items
Fee for 22.1 car. the sheet will be:
500 × 22.1 = 11050 rub.
Deductions:
pension fund 28% - 3094 rubles;
compulsory health insurance fund 3.6% - 397.8 rub.
1,050 + 3094 + 397.8 = 14541.8 rub.
Deductions:
pension fund 28% - 70 rubles;
medical insurance 3.6% - 9 rubles;
art fund 2% - 5 rub.
The total cost of the artist's fee will be:
250 + 70 + 9 + 5 = 334 rub.
14541.8 + 334 = 14875.8 rub.
1.3.2. Printing costs
Under agreement with the printing house cost of printing works per 1 copy. books, is 5 rubles.
Total: 5 × 5000 = 25,000 rub.
1.3.3. Paper costs
Cost of paper for text:
Printing is carried out on sheet-fed offset machines.
Useful paper consumption will be: (13 × 5000) ÷ 2 = 32,500 boom. l.
2nd group of complexity (according to the publication: Norms of paper waste for technological needs of production when printing products using the offset printing method. - M., 1998. - P. 17-18.):
adjustment: 30 × 5 = 150 boom. sheets;
printing 1.5%;
cutting paper before printing 0.2%;
seamless fastening of the block 0.8%.
Total: 2.5%.
Total waste:
((150 + 32500) × 2.5) ÷ 100 = 817 boom. sheets.
Total paper:
32500 + 817 = 33317 boom. sheets.
Total paper in tons:
(108 × 84 × 60 × 33317) ÷ 1010 = 1.814 tons.
The price of 1 ton of paper is 19,590 rubles. (according to the newspaper "Book Review").
Cost of paper for text:
19590 × 1.814 = 35536.26 rubles.
Cover paper cost:
Cover format
Cover paper size
Useful paper consumption:
5,000 ÷ 16 = 312.5 boom. leaf.
Waste - 2nd complexity group - will amount to:
sample: 25 × 4 = 100 boom. sheets;
adjustment: 7 × 4 = 28 boom. sheets;
trimming: paper before printing 0.5 × 4 = 2%;
waste for seamless fastening: 0.2 + 1.6 = 1.8%;
pressing of polymer film 3.8%.
Total: 7.6%.
Total waste in paper sheets:
((312.5 + 100 + 28) × 7.6) ÷ 100 = 33.5 boom. leaf.
Total paper with waste:
312.5 + 33.5 = 346 boom. sheets.
Total paper in tons:
(84 × 108 × 250 × 346) ÷ 10 10 = 0.08 t.
Paper price per 1 ton equal to 27330 rub.
Cover paper cost:
27330 × 0.08 = 2186.4 rubles.
Total cost of paper for text and cover:
35536.26 + 2186.4 = 37722.66 rubles.
1.3.4. Costs for processing and design of the manuscript (editorial costs)
Editorial expenses for 1 accounting and publishing sheet according to the publishing house's business plan... for 2000 amounted to 700 rubles.
700 × 22.62 = 15834 rubles.
1.3.5. General publishing expenses
General publishing expenses for 1 accounting and publishing sheet according to the publishing house's business plan... for 2000 amounted to 600 rubles.
600 × 22.6 = 13,572 rubles.
1.3.6. General publishing cost
Will be:
14875.8 + 25000 + 37722.66 + 15834 + 13572 = 107004.46 rub.
1.3.7. Business expenses
According to the publisher... business expenses make up 2% of the total publishing cost or 2,140.09 rubles.
1.3.8. The total cost will be:
Full cost will be:
107004.46 + 2140.09 = 109144.55 rubles.
1.3.9. Cost structure
| No. | Cost items | Amount, rub. | % |
| 1 | Royalties and graphics | ||
| 2 | Paper for text and cover | ||
| 3 | Typographic works | ||
| 4 | Processing and design of the manuscript | ||
| 5 | General publishing expenses | ||
| 6 | General publishing cost | ||
| 7 | Business expenses | ||
| 8 | Full cost | Sheet format and share. The publication is printed on sheet-fed offset presses, so one of the recommended formats for this type of printing was selected - 84? 108 and the widely used sheet ratio is 1/32, convenient for printing and bookbinding shops. This 1/32 share format is often used when publishing popular science and educational literature, which corresponds to our type of publication. Design option. OST 29.62-86 recommends using design option III for publishing collected works, monographs, works of political, scientific, fiction and publications for children. Since our publication is a popular science publication, this design option was chosen. Font. The 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 and book publications of any type. The main text is printed in 10 point size, which is easy to read and is recommended for most types of book publications. Layout of the publication. Done economically. Descent and end stripes are only included at the beginning and end of each section. Chapter titles within sections are printed against the text. Cover design. To save money, the publication is published in paperback. This design option is common, but not strong enough and, accordingly, short-lived. To increase strength, a type 3 cover was chosen, since it is glued not only to the spine of the book block, but also partially to the spine margin on the first and last strip of the book block, that is, using the cover method. This covering is stronger than usual and increases the service life of the publication. For the cover, high-density coated paper (250 g/m2) was selected, to which a polymer film was pressed. By increasing the strength of the cover, the polymer film gives the cover shine and improves its hygienic properties. For the text, offset paper No. 1 was selected - the most common type of paper for offset printing. Thus, the choice of techniques and elements of artistic and technical design of the publication meets accepted standards and recommendations. Changing expenses by cost item is not recommended. |
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 per 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 3,949 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:
RUB 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 binding 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.
Literature used
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 Abstract Economics of industries
Characteristics of the quantitative indicators of the publication and its design.
Diploma project publication
Economic justification
Calculation of the selling price of a publication
· Title of the work and last name of the author:
“The Life of Insects”, V. Pelevin
· Type of literature:
Literary and artistic
· Edition number
First
· Circulation:
1500 copies
· Sheet format and share:
70x100/16
· Interior design of the publication:
Colored halftone illustrations (4 colors);
Printing method: offset with 4 colors;
No. and grade of paper – Garda Pat Kiara
Weight 1 m² – 135 g/m²
· External design of the publication:
Cover – halftone color illustrations in 4 colors, offset printing in 4 colors.
Cover paper: Garda Pat Kiara
Weight 1 m² – 250 g/m²
· Bonding the block and cover:
Gluing with endpapers
· Original type:
Layout
Typeface and font size of the main text:
Droid Serif – 10
Set format:
Average number of characters per line:
(57+58+60+40+52+34+60+57+12+41) : 10 = 47,1 = 47 characters
The capacity of one strip is:
47 x 30 (number of lines per strip) = 1410 characters
146 full stripes:
146 x 1410 = 205860 characters
Partial stripes 48:
48 x 47 = 2256 characters
205860 + 2256 = 208116 characters
208116: 40000 = 5.2029 autol.
Volume of illustration material:
Illustrative material in the publication – 18%
170 x 240 x 224 – 100%
(170 x 240 x 224 x 18) : 100 = 1645056 mm²
1645056: 3000 = 548.352 mm. = 5.483 cm²
· Title: 1000 characters
Column digits:
224 stripes, 47 characters
(224 x 47) : 2 = 5264 characters
· Imprint
14 lines, characters in line 47
14 x 47 = 658 characters
1000 + 5264 + 752 + 658 = 7674 characters
In registration and publishing sheets:
7674: 40000 = 0.191 autol.
Volume of publication in registration and publishing sheets:
10,7 + 0,191 =10.9 registration and publishing sheets
· Calculation of publication volume in physical printed sheets:
Original type:
Original layout
Number of pages in the publication:
1st page – front title
2 stripes – title
2 stripes – title
215 pages – text and visual material
2 pages – content
2 lanes - output data
Total 224 lanes
224: 16 =14 physical printed sheets
The fee for the text is:
Deductions:
To the unified social fund: 31.6%
(RUB 31,217: 100) x 31.6 = 9864.5 rub.
The total royalty to the artist is:
8000 + 30000 =38,000 rub.
Deductions:
To the unified social fund: 31.6%
(RUB 38,000: 100) x 31.6 = 12008 rub.
To the art fund: 2%
(RUR 38,000: 100) x 2 = 760 rub.
Total deductions:
12008 + 760 = 12768 rub.
The cost of the artist's fee with deductions is:
38000 + 12768 =RUR 50,768
Total expenses for royalties and graphics:
41081.5 rub. + 50768 rub. = 91849.5 rub.
3.2 Printing costs
According to the agreement for 1 conditional paint run 1 rub.:
1 x 4 x 14 x 1 x 1500 = 84,000 rub.
3.3 Calculation of the cost of papers, covers and other materials:
Calculation of paper consumption per block:
Useful consumption:
(14 x 1500) : 2 = 10500 boom. sheets
Waste:
3 difficulty group
7 sheets per paint per sample
7 x 4 x 14 = 392 sheets
14 x 4 x 30 = 1680 sheets
for printing 2.5% x 4 cr. = 10 %
0,75%
from useful consumption
folding 0,3%
total 11,05%
from useful consumption 10500 = 1161 sheets
Total paper per block in sheets:
10500 + 392 + 1680 + 1161 = 13733 sheets
at a wholesale price of 1320 rubles. for 1 pack (250 sheets per pack)
13733: 250 = 55 packs
55 x 1320 = 72600 rub.
Calculation of paper consumption on the sides of the cover:
Useful consumption:
Workpiece format 394x274 mm
On a sheet of 70x100 cm format – 4 covers
1500: 4 = 375 sheets
Waste:
7 sheets per sample for each paint
7 x 4 = 21 sheets
for makeready 30 sheets for each mold/paint:
30 x 4 = 120 sheets
for printing 2.5% x 4 cr. = 10 %
for bookbinding operations 2,1%
from useful consumption
total 12.1% of useful consumption 375 sheets = 46 sheets
Total paper consumption on the sides of the cover:
375 + 21 + 120 + 46 = 562 sheets
at a wholesale price of 1240 rubles. per pack (125 sheets per pack),
562: 125 = 4.5 packs
4.5 x 1240 = 5580 rub.
Calculation of paper consumption for endpapers
Useful consumption:
Paper size 70x100, 4 endpapers on one sheet.
The book has 2 endpapers, 1500 x 2 = 3000 endpapers
3000: 4 = 750 sheets
for stitching and binding operations 2.1% of useful consumption 750 sheets = 15 sheets
total 750 + 15 = 765 sheets
at a wholesale price of 17 rubles. per sheet
765 x 17 = 13005 rub.
Calculation of thread consumption for sewing:
1 book – 1 m of thread (diameter 0.7 mm)
1500 x 1 = 1500 m.
in 1 kg. thread 4255 m
4255: 1500 = 2.83 kg = 3 kg.
1 kg = 290 rub.
Total 3 x 290 = 870 rub.
The total cost of paper, binding and other materials is:
72600 + 5580+ 13005 + 870 =92055 rub.
3.4 Editorial expenses
1500 rub. for 1 registration and publishing sheet
1500 x 10.9 = 16350 rub.
3.5 General publishing expenses:
1300 rub. for 1 registration and publishing sheet
1300 x 10.9 = 14170 rub.
Total general publishing cost:
Expenses for royalties and graphics: 91849.5 rub.
Printing costs: 84,000 rub.
Cost of paper, binding and other materials: 92055 rub.
Editorial expenses: 16350 rub.
General publishing expenses: 14170 rub.
RUB 298,424.5
Business expenses:
3% of the total publishing cost RUB 298,424.5 . =RUB 8,952.735
Total cost:
298 424,5 + 8952,735 =RUB 307,377.235
Cost of 1 copy:
RUB 307,377.235 : 1500 =RUB 204.91
Publication profit:
Profitability standard 30% (according to the publishing house’s business plan)
(204.91: 100) x 30 = 61.47 rub.
Wholesale price of the publication
204,91 + 61,47=RUR 266.38
Selling price of the publication
with VAT 10%
(266.38: 100) x 10 = 26.63
266,38 + 26,63 =293 RUR
Selling price of the publication is 293 rubles.
Loading...