Publishers and printers have to decide regularly in the short-run book production between the alternatives offset printing, digital printing or a combination of both methods. For the assessment and calculation of economic efficiency of such printing projects the underlying cost accounting and the consumption-based needs to determine the circulation demanded by the book market have to be analyzed. In addition, any such decision also requires a customized set of cost management tools to comply with the requirements of publishing companies. The following main points are covered in this book: letterpress calculation, determining the supply and production requirements, consumption-based needs assessment to determine the demand of circulation as well as recent approaches to cost management, particularly of target costing. The holistic combination of these theoretical approaches distinguishes this book from others on costing and cost management in the publishing industry. All theoretical insights and concepts are engrossed in a case study throughout the whole book.
Publication: Kostenrechnung- und Kostenmanagement im Verlagswesen. Buchdruckkalkulation, Buchbedarfsschätzung, Buchdisposition, Target Costing im Verlag. [Accounting and Cost Management in the Publishing Industry.] Chemnitz: GUC m.b.H. Verlag (153 p). (ISBN: 3-934235-28-X)