Design Of Activity-based Cost Control Scheme Of S University Press

In recent years, our country’s publishing industry has finished the transformation of state units into companies, gradually getting rid of the mandatory production mode, and facing the fierce market competition directly. The new competitive environment grants publishing enterprises with new opportunities and challenges. Many publishing enterprises merge into big publishing groups, which gain competitive advantages through resources and scale. In comparison, medium and small publishing enterprises become less competitive. This thesis selects S University Press in south of Jiangsu Province as the research object. Normally, university press gets good topic resources, rich intellectual support, profound cultural background and fixed market share, but in recent years, large publishing groups exert a competitive advantage. They gnaw as a silkworm and swallow as a whale, making the university presses less competitive. Having lost advantages in product differentiation and market segmentation, university press has to seek other breakthroughs. This thesis recommends seeking breakthrough from the cost perspective.In view of this, this thesis analyzes current cost control problem of S University Press in detail, putting forward a complete set of cost control scheme, which is more comprehensive, involving before, during and after control. The scheme bonds closely with the activity-based costing(ABC) method, expecting exploiting the advantages of ABC so as to make the cost calculation and cost control process more precise. The article also analyzes the feasibility of application of activity-based costing method in S University Press, and the safeguard measures of this activity-based cost control scheme is discussed.This thesis uses the cost control theory, activity-based costing method, and cost volume profit analysis in the research process. Different from other studies in the publishing enterprise cost control area, this thesis is based on activity-based costing system, analyzing the whole process of cost control systematically and comprehensively. During topic selection process, this paper introduces the activity-based cost volume profit analysis method to avoid the unnecessary cost in the very beginning. Finally, I hope this thesis can provide new perspectives of cost control in publishing enterprises, university press especially.