In the process of production, the publishing house constantly incurs certain costs associated with the acquisition of materials, with the remuneration of full-time and freelance workers, with permanent and variable costs production and circulation (see clause 6.1). The total of these costs, expressed in monetary terms, is cost price publishing products. The cost price shows what the publishing house costs to implement its plans, it is also the largest value in the price structure of publishing products or services. A change in the cost price (its increase or decrease) leads to a change (decrease or increase) in the absolute value of the profit (mass of profit) of the publishing house. From this it is clear that cost reduction can increase publishing profits, unless this contradicts the quality requirements and the objectives of promoting the book to the consumer.

Distinguish complete and general publishing cost price. The first includes not only the cost of producing the publication (general publishing cost), but also the so-called commercial costs associated with the cost of selling. Accordingly, the general publishing cost does not include commercial expenses.

Note that the terms "costs", "expenses", "cost" are not synonymous and define different concepts.

Expenses or costs are the monetary costs of production, circulation and marketing of products (or production and distribution costs. They occur when funds are acquired, i.e. when buying goods or paying for services).

Expenses - costs (costs), resulting in the process economic activity to a decrease in the funds of the enterprise or an increase in its debt obligations (ie, expenses occur when the funds are used).

Cost price - a set of direct costs associated with the production of products or services.

The specificity of book production is reflected in the composition and structure of its cost. The costs of the publishing house are taken into account under the following items, reflecting the specifics of the costs in publishing activities and in the aggregate constituting the cost of publishing products:

• o royalties for a literary work;
• o royalties for artistic and graphic works;
• o the cost of paper, cardboard, binding and other materials;
• o printing costs;
• o editorial expenses (processing and design of the original);
• o general publishing (or, according to a single classification for all industries and activities - general production and general business) expenses;
• o business expenses.

The sum of the costs for the first six items is the production cost of publishing products, and the sum of production costs and commercial expenses is, as we have already noted, the full cost of publishing products.

The costs of the first two items are accounted for under a single item "Author's fee".

Printing costs make up a significant specific gravity in the cost of publishing products. Their value depends on the type of publication, its circulation, the type of printing, the timing of the order, the printing house.

The expenses of the printing company itself, fulfilling the publishing order, are associated with the purchase of materials, remuneration of managerial and production personnel, repairs and maintenance technological equipment, production upgrades, etc. For the publishing house, these costs remain "behind the scenes", it deals with the payment of an order for the production of a print run. It is drawn up in the form of an agreement with a printing company, which indicates the type of publication, its volume in printed sheets, format, circulation, color, binding (cover) and paper parameters, their consumption rates and the source of support (supplied by a publishing house or a printing company). In addition to the contract, the parties sign a protocol for agreeing on the price of work performed by the printing company (for example, for one copy of the publication).

To editorial expenses include the costs of processing and designing the author's and publisher's originals and preparing the original layout, including:

• o labor costs for editorial and production staff (staff and non-staff), including contributions to state non-budgetary funds;
• o depreciation of fixed assets used in the editorial office;
• o expenses for the repair of fixed assets for production purposes;
• o expenses for the maintenance and repair of editorial equipment and inventory;
• o expenses for the acquisition on contractual terms of ready-made layouts, artistic and graphic originals;
• o other expenses (paper, consumables for copiers and printers, etc.).

General publishing expenses include publishing management and general business expenses not directly related to a particular publication.

• 1. Publishing house management costs:
  • o salary management personnel, including contributions to state off-budget funds;
  • o payment for business trips of management personnel;
  • o other expenses, including office expenses, payment for communication services, payment for consultants, audit, etc.
• 2. General business expenses:
  • o wages of general publishing staff, including contributions to state non-budgetary funds;
  • o payment for business trips of employees who are not part of the management apparatus;
  • o rent of premises;
  • o maintenance and operation of fixed assets and general publishing inventory;
  • o depreciation of fixed assets for general publishing purposes;
  • o security, training, etc.

Fixed assets in the structure of the assets of the publishing house play an insignificant role in increasing the cost of publishing products, since the most active part of the fixed assets - machinery and equipment - is missing here. Therefore, that part household expenses, which is associated with the operation of machinery and equipment, depreciation deductions for the restoration and repair of fixed assets, the cost of insuring production property, occupies a small share in the structure of publishing costs. However, rental costs industrial premises, to pay for electricity, heating and other utilities are constantly increasing due to the growth of tariffs, which accordingly increases their share in the cost of production. If a publishing house has its own buildings, structures, vehicles, it may have a significant share of the so-called non-current assets, the assessment of which may be necessary to determine the purchase and sale price, collateral value for loans, determine contributions to the authorized capital, determine the value of blocks of shares and etc.

To the number business expenses of the publisher include the costs of advertising, container and packaging, delivery of products, storage finished products, commission fees paid by sales and other intermediary organizations, hospitality and other expenses associated with the sale of finished products. This also includes the cost of mandatory free copies of publications, which is determined by the estimated cost of one copy.

The approximate ratio of various types of costs in the structure of the cost of publishing products can be represented as follows:

• o royalties - up to 12% (taking into account the relatively low price of the book and the methodology for calculating royalties, in monetary terms, the royalties of authors today are extremely low compared to the world level);
• o editorial expenses - up to 10-12% (it can be said that a decrease in costs in this part, as a rule, leads to a decrease in the quality of book production);
• o expenses for printing works, paper and binding materials - up to 60% (this is the part of the costs that is constantly growing and which the publisher practically cannot influence);
• o general publishing expenses - about 12% (taking into account the constant growth of costs associated with energy, transport, rent and other expenses, these costs are doomed to constant and even excessive growth);
• o business expenses - 6-8% (in the conditions of fierce competition in the market, their reduction is hardly possible for the publisher).

And although such an "average cost structure" is arbitrary, it nevertheless gives a real idea of ​​​​the place certain types costs in publishing practice, since it is based on the ratio of prices for goods and services that has developed in the industry.

Zharkov V.M., Kuznetsov B.A., Chistova I.M.

Moscow State University of Printing Arts

1. Profit and cost

1.1. Profit

The economy of the publishing business is formed on the basis of regularities common for producers of goods and services and is characterized by common concepts for them. Fundamental to any kind of entrepreneurial activity is the concept of profit.

Profit is the excess of income from the sale of goods and services over the costs of producing and selling these goods.

Profit is calculated as the difference between the proceeds from the sale of the publishing product and the sum of the costs of production factors for this activity in monetary terms.

There are full (total) profits, called gross (balance sheet); net profit, as well as accounting and economic profit. In what follows, we will have in mind, as a rule, total and net profit.

Full (gross, book) profit - part of the value added that remains with the manufacturer (in our case, the publisher) after deducting the costs associated with wages and taxes.

In turn, value added is a part of the cost of goods, services, incremented directly in this company. It is defined as the difference between the proceeds from the sale of products and services produced by the firm and its costs for the purchase of materials and semi-finished products.

Net profit is the profit remaining at the disposal of the company after paying taxes, deductions and mandatory payments.

1.2. Cost price

In its most general form, the cost price is a set of costs, expressed in monetary terms, for the production of products and their sale.

This also applies to publishing costs. Distinguish between full and general publishing cost. The full cost of publishing products includes the cost of producing the publication (general publishing cost) and non-production (commercial) costs for it. Accordingly, the general publishing cost excludes commercial costs.

The specificity of book production is reflected in the composition and structure of its cost.

2. Cost structure of publishing products

2.1. The composition of the cost of publishing products

The cost of publishing products includes:

editorial expenses (expenses for processing and registration of author's originals, their preparation for publication);

the cost of paper and binding materials;

printing costs;

general publishing expenses;

business expenses.

2.2. Average cost structure of publishing products

The average cost structure of publishing products, as an approximate ratio of various types of costs in their total amount, can be represented as follows:

editorial expenses - 10%;

expenses for printing works, paper and binding materials - 55%;

general publishing expenses - 15%;

commercial expenses - 5%.

And although the concept of "average cost structure" is rather conditional, it nevertheless gives an idea of ​​the place of certain types of costs in publishing practice.

3. Factors affecting the cost of publishing products

3.1. Volume and design of the publication

There are a number of characteristics of publications and the conditions for their release, which are the most important factors influencing the cost of a book. These include, in particular, the volume and design of publications.

The volume and design of the publication affect the amount of the royalties, which can be calculated in various ways:

by percentage of the selling (selling) price of the publishing house;

In the first case, the author actually lends to the publishing house, receiving money after the sale of the book. These are deferred payments and the author takes a certain risk, so theoretically the amount of the fee for sheet payment should be lower than for payment in percentage.

From the very mechanism of determining the fee with a sheet-by-sheet payment system, its dependence on the volume of publication follows. This factor also affects the fee for graphic works, editorial and printing costs, if their formation is based on the principle of payment per unit of volume - in copyright, publishing, printed sheets, etc. And when calculating the fee as a percentage of sales, the volume indirectly affects the amount of expenses, since it is a factor in the complexity and material consumption of the publication.

The number and type of illustrations also significantly affect the cost of publication.

3.2. Edition circulation

Circulation, as a characteristic of the volume of production, is the most important factor in the publishing business, since it reflects the amount of resources expended, the costs of production factors, the product produced, supply and demand. In addition, circulation allows you to understand the division of costs into fixed and variable.

Fixed costs remain stable when the volume of production changes, respectively, their volume in the unit cost of publishing products changes.

Variable costs - costs directly related to each unit of production, change in proportion to the volume and in the unit cost of production, their value does not change.

Fixed costs can be divided into two parts. The first is mainly determined by the scale of the publishing house. It includes depreciation deductions, property tax, staff salaries with accruals. Change these costs to short term almost impossible. The second part of the costs - the costs of advertising, staff development, research and other similar purposes - can be reduced if necessary.

3.3. Marginal income

You can use along with the concept of "profit" the concept of "marginal income", which means the difference between revenue and variable costs.

The calculation of profit through marginal income can be presented in the form of a table:

In this way, one can obtain information about the real profit received after covering all the costs of the publishing house.

It is allowed to include only clearly expressed production expenses in expenses (cost price) for the purpose of calculating income tax. At the same time, no difference is made between material production and its specific varieties such as the media. Often a newspaper simply needs to carry out various journalistic activities that require specific financial costs. These are trips to paid entertainment events, and the establishment of prizes for contests, and tacit payments for information.

And if, with a very careful and competent approach from the outside financial services sometimes it is possible to include tickets for concerts, on the basis of which materials are published, in the cost price, then the other specific expenses mentioned above can usually be covered only at the expense of profit.

Conceptual options for using profits for consumption and accumulation.

From all of the above, we can formulate the concept of profit distribution.

1. Consumer (for dividends, bonuses, etc.);

2. Production (development of production);

3. Investment (organization of related industries and subsidiaries).

The most correct, as always in such cases, is a combined approach. The amounts of funds required for production, as a rule, with a competent approach, can be determined by calculation (with mandatory accounting for taxation). Funds for consumption should be allocated on a residual basis.

PRINCIPLE AND MAIN TYPES

DOUBLE RECORDING (POSTINGS)

Accounts are:

Active; - Passive;

Active-passive;

Regulatory; - Operating

I. Where (1) and from where (2) did the funds come INSIDE the enterprise;

Where (1) and where (2) did the funds come from within the enterprise.

Only active accounts correspond. Such as "Settlement account", "Cashier", "Warehouse", "Production".

II. Where (1) and from where (2) did the funds come from OUTSIDE of the enterprise;

Where (1) and where (2) funds are paid outside the enterprise.

Correspond active, active-passive, passive and operating accounts. Such as "Calculations ...", "Sales".

EXAMPLES:

Debit 50 "Cashier" Credit; [Sum];

Debit 50 "Cashier" Credit [Amount];

Debit Credit 51 "Settlement account" [Amount];

III. Where (1) obligations arose, and to whom (2);

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TEST

in the discipline "Economics of publishing"

on the topic Calculation of cost, profit and selling price of the publication by F.M. Dostoevsky "Player"

Introduction

1. General information about the publication

4.1 Costs for royalties and graphics

4.2 Printing costs

4.3 Manuscript processing and formatting costs (editing costs)

4.4 General publishing costs

4.5 General publishing cost

4.6 Selling expenses

4.7 Total cost

4.8 Cost structure

Conclusion

Introduction

The book is a specific product, the essence of which is not only the creation of profit, but also the cultural growth of the population as a whole.

Despite the prevailing opinion about the “degradation” of the population and its switching to visual and other technological varieties of cultural products, reading books in Russia remains one of the most popular forms of leisure.

The cost of a book is a set of costs, expressed in monetary terms, for the production of products and their sale.

AT modern world the ability to correctly calculate the cost is more relevant than ever, because Depending on the cost of the book, it may also depend on whether they will buy it or not, because the book may cost unreasonably high. This explains the relevance of the topic.

From here we can determine the goal term paper: Calculate the cost and selling price of the publication.

The objectives of this course work are:

1. Calculation of the volume of the publication

2. Calculation of publication costs.

2. Analysis of the ratio of price - quality, depending on the purpose of the publication.

1. General information about the publication

Dostoevsky, F.M. Player F.M. Dostoevsky; LLC RIPOL classic. - Moscow: RIPOL classic, 2011. - 288 p. - (Pocket&Travel (classic)). - ISBN 978-5-386-03726-0 (reg.)

2. General characteristics of the publication

Title of the work: Player.

Type of publication: literary and artistic.

Edition format 70х100/32

Circulation - 5000 copies.

Internal design of the publication: solid text, offset printing, book and magazine paper for offset printing, weight 65 g/m2.

External design of the publication: the cover contains an illustration-photo, color; adhesive fastening of the block (butt), glossy paper, weight 160 g/m2.

3. Calculation of the volume of the publication in copyright, accounting and publishing and physical printed sheets

Original: computer set. Number of pages: 288.

Page capacity (prose):

45 characters x 25 lines = 1125 characters.

Total number of characters (prose):

1125 characters x 284 s. = 319,500 characters.

319,500 / 40,000 = 7.99 a. l.

In accounting and publishing sheets:

Title data and imprint are accepted as 1000 characters.

Annotation (45 characters x 8 lines): 45 x 8 = 360 characters.

Footer: missing

Column number: (276 (5 pages without column number) x 45) / 2 = 6210 characters.

(1000 + 360 + 1035 + 6210) / 40 000 = 0,22.

Total in accounting and publishing sheets:

7.99 + 0.22 = 8.21 ed. l.

In printed sheets:

The original layout was typed and made up in the editorial office using the Word computer program.

Design option: II (according to OST 29.62-86). Headset: "Minion Cyrillic". Size: 12.

Average number of characters per line: 45 characters.

Number of lines per strip: 25.

Band capacity: 45 x 25 = 1125 characters.

319 500 characters / 1125 characters = 284 lanes.

Title: 1 strip. Title reverse: 1 page. Content: 1 page. Imprint: 1 strip.

Total lanes: 288 (284 + 1 + 1 + 1 + 1). Total volume in printed sheets: 288 (strips) / 32 (sheet share) = 9 pcs. l.

4. Calculation of the cost of publication by cost item

4.1 Costs for royalties and graphics

To calculate the unified social tax and the mandatory pension insurance contribution, the object of taxation for employers is payments under labor and copyright contracts.

The usual rate for an employee with an annual income of less than 280 thousand rubles is 30%.

A typical example of the distribution of this money for such an employee in 2012 looks like this:

§ Pension Fund of the Russian Federation - 22%;

§ RF Social Insurance Fund - 2.9%;

§ Federal Compulsory Medical Insurance Fund - 5.9%.

4.2 Printing costs

The salary

Under the contract with the printing house, the cost of printing works per one copy of the publication is 40 rubles. Total: 40 rubles. x 5000 = 200,000 rubles. 30% payroll deduction. Total: 200,000 x 1.3 = 260,000 rubles.

Paper costs

a) cost of paper per text

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

Useful paper consumption will be:

(9 printed sheets x 5,000 copies) / 2 = 22,500 papers. l.

Paper waste for the 1st group of complexity of the set:

adjustment - 30 x 9 = 270 paper. l.;

preparation of a roll for printing - 1.5%

· trimming paper before printing - 0.2%;

residues on sleeves - 0.5%

· seamless fastening of the block 0,8%;

folding: 0.4%

Binding operations: 0.5%

Total: 1.5% + 0.2% + 0.5% + 0.8% + 0.4% + 0.5% = 25.5%.

Total waste:. ((22,500 + 270) x3.9 (%)) / 100 (%) = 235.53 paper. l.

Total paper: 22,500 + 236 = 22,736 papers. l.

Total paper in tons (format x number of sheets x density):

(0.76 x1x22 736x65) / 1,000,000 \u003d 1.13 tons.

The price of 1 ton of paper = 39,000 rubles.

Cost of paper per text: 39,000 rubles. x 1.13 t = 44,070 rubles.

b) cost of paper per cover

Edition format after cutting: 120x180 mm, block thickness 1.2 mm. Cover paper size: (240+1.2) x 180 mm.

Useful paper consumption will be: 5000/16 = 156.25 paper. l.

Waste paper on the cover (2nd group of complexity):

Adjustment 36x4 = 144 paper. l.;

printing 0.5% x 4 = 2%;

Waste with seamless bonding: 0.2 + 1.6 = 1.8%;

Total: 2% + 1.8% = 3.8%.

Total waste in paper sheets:

(156.25 +144) x 3.8% / 100% = 7.03 bum. l.

Total waste paper: 156.25 + 7.03 ? 164 boom. l.

Total paper in tons: (0.2412 x 0.18 x 164 x 160) / 106 = 0.0012 tons.

Paper price per 1 ton: 48,000 rubles.

The cost of paper for the cover: 48 000 rubles. x 0.0012 t = 57.6 rubles.

The total cost of paper for text and cover will be: 44,070 + 57.6 = 44,127.6 rubles.

c) the cost of ink, offset plates and other materials

According to the regulations, these costs are equal to 30% of total cost paper, that is, 13,238.28 rubles.

Therefore, general printing costs will be equal to the cost of wages, the cost of paper, ink, offset plates and other materials, namely:

260,000 + 44,127.6 + 13,238.28? RUB 317,366

4.3 Manuscript processing and formatting costs (editing costs)

Editorial expenses for one accounting and publishing sheet amount to 1500 rubles.

Thus, the cost of editorial expenses for this publication will be: 1500 rubles. x 8.21 uch.-ed. l. = 12,315 rubles.

4.4 General publishing costs

General publishing expenses consist of administrative and management expenses. These include:

1) wages of the administrative and managerial apparatus of the publishing house (except wages editorial staff);

deductions for social insurance from this salary and payments from material incentive funds (except for lump-sum benefits);

business travel expenses;

stationery, printing, postal-telegraph and telephone expenses;

business travel expenses;

expenses for passenger transport;

the cost of renting premises (except for warehouses);

costs for the maintenance of premises and inventory;

expenses for Maintenance inventory and buildings;

expenses for subscription to newspapers, magazines;

the costs of maintaining telephone exchanges, a switchboard and a typewriting bureau (except for staff salaries);

storage space rental costs;

expenses for the maintenance of fire and watch guards (except for the wages of administrative and managerial personnel);

expenses for the maintenance of own warehouses (except for staff salaries);

depreciation of fixed assets - deductions from the value of publishing property, going to compensate for its wear and tear;

compensation for wear and tear of low-value and wear-out inventory;

labor protection costs;

expenses for mass work (according to a separate estimate);

costs for announcements, consultations and examinations (for example, on paper quality);

Expenses for organizing meetings, conferences;

costs for the delivery of samples, clichés;

other expenses.

General publishing costs cannot be attributed directly to individual publications or to any section of the literature. These are indirect costs, they are distributed among publications in proportion to their volume in publishing lists (except for the costs of maintaining journals that have their own estimates). General publishing costs for 1 accounting and publishing sheet (on average) according to the business plan are 600 rubles. Thus, the cost of publishing costs for this edition will be:

600 rub. x 8.21 uch.-ed. l. = 4,926 rubles.

printing fee printed profit

4.5. General publishing cost

General publishing cost includes editorial expenses, general publishing expenses and printing expenses:

12,315 + 4,926 + 317,366 = 334,607 rubles

4.6 Selling expenses

Commercial expenses are included in the amount of 3% of the general publishing cost, which is 10,039 rubles.

4.7 Full cost

334,607 + 10,039 = 344,646 rubles

4.8 Cost structure

	Expenditures	Amount (rub.)
	Paper for text and cover
	General typographic works
	Manuscript processing and formatting
	General publishing expenses
	General publishing cost
	Selling expenses
	Full cost

5. Determining the profit and selling price of the publication

The cost of 1 copy. edition will be:

RUB 344,646 / 3000 copies = 68.93 rubles.

The profitability set by the publishing house for this publication is 35% of the cost.

Profit from 1 copy: 68.93 x 35% / 100% = 13.63 rubles.

Wholesale price of 1 copy: 68.93 + 13.63 = 82.56 rubles.

Selling price of the publisher = wholesale price + VAT (10%): 82.56 rubles. + RUB 8.27 = 90.83 rubles.

6. Analysis of design and publication costs

Sheet format and share. The publication is printed on sheet-fed offset machines, so one of the recommended formats for this type of printing was chosen - 76x100 and the widely used sheet fraction - 1/16, which is convenient for printing and binding shops.

Design option. When publishing fiction for a mass adult reader, OST 29.62-86 recommends using the second design option. The analyzed publication belongs to fiction, so the choice of this design option is fully justified.

Font. For typing, the Minion Cyrillic typeface is selected. This is not the most common typeface in our time, but it has a number of advantages: image clarity, good reproduction in any printing method (including offset).

The main text is printed in size 12, which is one of the best for reading and perception.

The layout of the publication is optimal for a publication devoid of illustrations: continuous text on the entire page in all sections without selections.

External and internal design. The binding of the block is seamless glue, the paper for the cover is glossy medium density 160 g/m2.

For the text book-magazine paper for offset printing with a density of 65 g/m2 is chosen - one of the most common grades of paper for offset printing.

Thus, the choice of techniques and elements of artistic and technical design of the publication meets the accepted standards and recommendations, as well as the main idea of ​​the publication (the cheapest possible pocket edition for "one time"). Change of expenses by cost items is not required.

Conclusion

By completing the course work, they achieved their goals, namely, they calculated the publishing cost and the selling price for the publishing house of a particular book.

In the process of work, the following conclusions were made:

1. The choice of materials directly depends on the purpose of the publication.

2. The price-quality ratio in modern publishing should strive for the ratio - the quality is better, the price is lower.

3. The publishing cost must be calculated (approximately) even before a decision is made to print a particular publication, in order to understand whether it will be bought.

As a result of the course work, we calculated the selling price and cost of F.M. Dostoevsky "The Idiot" We can say that the costs of this edition correspond to its purpose, and the selling price of the publisher is acceptable to the reader in terms of price-quality ratio.

List of used literature

Gilenson, P.G. Reference book of art and technical editor [Text] / P.G. Gilenson. - M.: Book, 1988.

GOST 5773-90. Book and magazine editions. [Text] formats. - Instead of GOST 5773-76; input. 1990-06-11. - M.: IPK Publishing house of standards, 2004. - 4 p. - (System of standards on information, librarianship and publishing).

GOST 7.60-2003. Editions. Main types. Terms and definitions [Text]. - Instead of GOST 7.60-90; input. 2004-07-01. - M.: IPK Publishing house of standards, 2004. - 41 p. - (System of standards on information, librarianship and publishing).

Zharkov, V.M. Economics and organization of publishing [Text] / V.M. Zharkov, B.A. Kuznetsova, I.M. Chistov. - M.: Publishing House of MGUP, 2002.

Zharkov, I.A. Technologies of editorial and publishing business [Text]: lecture notes / I.A. Zharkov. - M.: Publishing House of MGUP, 2002.

Milchin, A.E. Publishing dictionary-reference book [Text] / A. E. Milchin. M.: Jurist, 1998.

Normative materials on publishing [Text] / comp. V.A. Marcus. - M., 1987.

Paper waste rates for technical needs of production when printing products in offset way [Text]. - M.: Book, 1988.

Norms of consumption of materials at printing enterprises [Text]. - M.: Book, 1986.

Polyansky, N.N. Fundamentals of printing production [Text] / N.N. Polyansky. - M.: Book, 1991.

Polyansky, N.N. Technology of printing production [Text] / N.N. Polyansky. - M.: Book, 1982.

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Page
3

A special line of the budget provides for expenses related to the implementation of projects in the field of publishing and commercial activities of the editorial office.

An important expenditure item of the budget is deductions to the Development Fund of the publication. Here are concentrated the funds that ensure its future - the implementation of plans to improve the structure of the editorial office, update its technical equipment, create its own printing base, strengthen social protection journalists, etc.

The expenditure part of the editorial budget may finally include the so-called Reserve Fund. This is, in fact, not about actual expenses, but about deductions of a certain part of the profits to the fund, which should serve as a stabilization tool, a safety source of funds that could be turned to in case of emergency, for example, with an unexpected growth rent for the premises of the editorial office, etc. These funds can be kept in a reliable bank on deposit. Experienced editorial managers protect this fund, expand and strengthen it, seeing it as a guarantee against the publication's bankruptcy. Its size is determined by the possibility of deductions to it from the editorial profit.

Publishing costs

They form the second largest share of the editorial budget and consist of royalties, payments for the purchase of paper, deductions for printing work, expenses associated with the distribution of the publication and the acquisition of information necessary for its release. Let's uncover the meaning of these articles.

The first of these is a literary fee. It includes fees creative staff publications - journalists, photojournalists, artists and translators. They are joined by a fee to non-editorial authors. If earlier - in the Soviet period of history - the directive bodies that controlled the press demanded from the editors of newspapers and magazines an indispensable ratio of 60 to 40 - that is, they limited the amount of the fee to editorial staff members to 40 percent of the total amount of the fee fund, now there are no restrictions on this account does not exist. Editorial managers freely use their right to pay royalties to the authors of publications, setting its size depending on the quality and value of the material. The volume of publications is also taken into account, determining the approximate average cost of one typesetting (typewritten) page of text. It fluctuates in different publications depending on their financial capabilities.

In the practice of using a fee, the concept of the fee cost of a room is used. It means the amount of the total fee that is paid for all publications placed on the pages of a newspaper or magazine issue. And put into circulation to streamline royalties. At the same time, the total amount of the royalty fund is divided by the number of issues of the publication and the average royalty cost of one issue is obtained. In an effort to simplify the calculation of royalties, many newsrooms divide the royalty rate of a room by the number of pages it has - excluding advertising pages - and arrive at the average royalty cost per page. However, if required, the publisher's directors can increase the royalties for publishing sensational material on the page - reducing the royalties of other pages.

However, the largest part of publishing costs is not royalties, but production costs. And above all - the cost of paper.

The existence of any printed publication depends on the availability of paper. Newspapers and magazines are dying not only and not so much because of their low level, but because of much more prosaic reasons. One of them is the lack of funds to purchase paper.

The cost of paper accounts for 15 to 20 percent of a newspaper's total costs. Or 40 to 50 percent of the publishing costs associated with its release and distribution. It is no coincidence that the staff of the editorial office, responsible for its financial and economic support, strive to create stocks of paper sufficient to issue at least a few issues of the newspaper.

The second largest publishing expense is the cost of printing. Their value depends on a number of factors: on the printing base on which the newspaper or magazine is issued, on the production cycle that their number goes through in the printing house, on the type of printing used on the issue.

The cost of printing works is 15 - 20 percent of all expenditures of the publication's budget and 35 to 40 percent of publishing costs. If a newspaper is produced in a small local printing house equipped with outdated equipment, then the cost of these works increases. Conversely, it decreases if it is produced at a modern printing company equipped with the latest technology. If a newspaper goes through the entire production cycle in the printing house, starting with typing and ending with the printing of the circulation, the cost of paying for these works will amount to an impressive amount. But it will be reduced if the initial cycles of issuing the issue - from the set of materials to the production of the printed form - will be made already in the editorial office using the editorial and publishing complex, and the printing house will only print the circulation of the newspaper. Yes, and the choice of type of printing affects its cost. The cheapest is letterpress printing, but it also gives the lowest level of printing performance of the publication. Offset printing is somewhat more expensive, but it allows you to reach a high level of publication design, if required - using several colors. The most expensive type is intaglio printing, sometimes used in the production of multi-color magazines such as the Moscow Ogonyok. The transition of some publications from gravure to offset allows them to save a lot of money.

The third article of publishing expenses, absorbing a significant part of them, is payment for distribution and transportation of the publication. It makes up about 20 to 25 percent of the total editorial budget and continues to grow.

To these expenses it is necessary to add the cost of mailing the mandatory copies of the publication - to the Book Chamber. Russian State Library and some other organizations.

Finally, the group of publishing expenses includes the acquisition of information necessary for the publication of the publication. This is payment for editorial contracts with news agencies - state and commercial, central and regional. As well as the costs associated with the acquisition of photographic illustrations from organizations involved in their production.

To prevent a budget deficit and the emergence of profits, all these expenditure items must be covered by funds received from budget revenue items.

Summary

The budget of the newspaper and magazine editorial office is the most important financial document that determines the form of education and the expenditure of its funds. Its development is led by a financial manager under the control of the editorial board and the founder of the publication. On the basis of the editorial budget, a balance is developed - accounting workers regularly reduce it for all items of expenditure and income.

The editorial budget and balance sheet consist of two parts - expenditure and income. Their ratio determines financial base editions. The expenditure part of the budget includes articles that ensure the functioning of the editorial office, the publication of the publication and its distribution. All editorial expenses are divided into two parts: general editorial and publishing.