For planning and accounting of publishing products, our own system of measuring quantities has been developed. It is used in determining the quantitative indicators of output, in thematic and production-financial planning, in planning and accounting for cost and face value, in planning the staff of the main (production) categories of editorial and publishing workers, in determining the need for paper and binding materials, and in settlements with printing enterprises. and for accounting and statistical purposes.
Units of measurement of publishing products according to their purpose are divided into units of measurement: 1) publishing range and circulation; 2) volume of publication; 3) page of publishing products.
Absolute values. The quantitative side of publishing work is characterized by the following indicators: the range of publications, volume, circulation and pages of publications.
The publishing assortment refers to the number of publications released by a publishing house over a certain period. On the scale of the publishing industry as a whole, the assortment refers to the total number of publications published by all publishing houses over a certain period.
A publication is understood as a work of printing that is printed independently, has undergone editorial and publishing processing, has established output information and is intended to convey the information contained in it (output information in publishing products is a set of data characterizing the publication and intended for its design, informing consumers , bibliographic processing and statistical accounting).
Publications are divided into new and repeated.
A new publication for each publishing house is considered to be the publication that it publishes for the first time, or, if it was previously published by it, is published in a new edition or in a new artistic and technical design, different from the previous one.
A re-edition, or re-edition, is considered to be the release of a previously published work (except for the cases indicated above) with the obligatory calculation of the previous circulation. If the title is published in a single edition simultaneously in different printing houses or at different times in one or in different printing houses, then each such issue is called a “publishing plant”. In these cases, along with a single circulation, serial thousands of copies of the printed issue are indicated in the release data (for example, 150,001 - 250,000 copies).
To characterize published literature, its actual novelty is important, and not just the novelty of publications from the point of view of publishing accounting. Therefore, we should talk about new works that were published for the first time, and about reissues.
New works are divided into original, if they are published for the first time in the language in which they were created, and translated.
A copy is understood as each separate, independent unit of a given publication - books, brochures, one issue of a magazine.
Usually all copies of the same publication are identical, but sometimes part of the circulation is issued in a different design, on better paper or in binding. In this case, such parts of the circulation are not considered separate publications.
Circulation is the total number of copies of the same publication.
The total circulation of books and brochures for a given publishing house is the sum of the circulation of all book products published by it for a certain period.
The total circulation of book products of the Russian Federation or a subject of the federation for a certain period is made up of the sum of the total print runs of a book of brochures published by publishing houses located on the territory of the Russian Federation or a subject of the federation.
Units of volume measurement are printed, author's and publisher's (or accounting and publishing) sheets.
A printed sheet is a unit of measurement for the volume of a printed publication. There is a difference between “physical” printed sheets and given (conditional) sheets. A physical printed sheet is equal to half a sheet of paper in standard sizes or close to them. Since standard paper sheets differ from each other in area, to determine the total volume of publishing products, a conventional volume indicator is used - a printed sheet reduced to a 60x90 cm format, which serves as an accounting unit.
The unit of measurement for a printed sheet is a printed sheet of 60x90 cm format, printed on one side. Volumes of printed works printed on paper of other standard formats are converted to this accounting unit using coefficients. The coefficient determines the ratio of the area of one side of the paper sheet on which the printing was made to the area of the accounting unit equal to 5400 cm 2
Publishing houses and printing enterprises keep records of printed products in physical measurement: a) by individual paper formats, considering a printed sheet equal to half a paper sheet; b) by the total volume of publishing products in the given accounting units, translated into a 60x90 cm format.
In the release data for each type of publishing product, the volume is indicated in conventional printed sheets, i.e. reduced to 60x90 cm format.
Art publications for single-sided printing are taken into account and planned on paper sheets.
The sum of the volumes of all publications in printed sheets issued by a publishing house for a certain period forms the total volume of publications in printed sheets.
Since the capacity of the printed sheet, i.e. the number of characters in a sheet varies depending on the format of the paper sheet and the technical design of the publication; the volume in printed sheets cannot express the actual volume of material contained in the book. Therefore, to determine the actual volume of material in the book, other meters are used. The author's sheet and the publisher's sheet are used as such meters.
A publisher's sheet, or publishing sheet, is a unit of measurement of the volume of all material printed in a book, both created by the author and placed in the book by the publishing house.
Thus, the volume of a printed work, calculated in publishing sheets, is made up of the volumes of: a) the author’s text and illustration material; b) other textual material; c) non-author graphic material.
Other text material includes: table of contents, epigraphs, dedication, editorial notes and prefaces, annotations, text placed on the title, cover or binding, front title, as well as release data, which in total are taken as 1000 characters, column numbers, counting each as 0 ,5 lines, and with a moving header - per line, etc.
Both the author's sheet and the publisher's sheet are equal to 40 thousand printed characters. A printed sign refers to visible characters (letters, numbers, punctuation marks, etc.) and spaces between words. An incomplete end line is considered complete. A publishing sheet is equal to 700 lines of a poetic work. The volume of graphic material is calculated by the area of the rectangle into which a given drawing can be inscribed in the finished publication; in the volume occupied graphic material, includes graphic intros and endings. Empty turns in deposits, inserts, etc. are not taken into account. One publishing sheet is equal to 3000 cm 2 of area of graphic material.
To determine the number of publishing sheets for a particular publication, you need to divide the total number of counted characters of all printed text material (poems are counted separately) by 40 thousand and add to the result the volume of graphic and poetic material counted in publishing sheets.
The publisher's sheet is also a unit of measurement of the volume of work of publishing workers of the main categories: editors, technical editors and proofreaders. It is also a calculation meter for the cost of publishing products. Per 1 ed. The sheet plans individual publishing costs, depending on the volume of publications, and sets the denominations of book, music and fine art editions.
The sum of the volumes in publisher's sheets of all editions of books published by a publishing house for a certain period is called the total volume in publisher's sheets. It characterizes the volume of editorial work of the publishing house to produce products.
An idea of the scale of the publishing house's work is also given by a general list of products released.
The unit of page measurement is the impression sheet. The page size of a given publication is determined by multiplying its volume by the circulation.
The sum of pages of publications issued by a publishing house for a certain period is the total page, or publishing mass (the total number of sheets of impressions), in printed or publishing sheets of impressions.
Based on the total page size in printed sheets of impressions reduced to the 60x90 cm format, the publishing house determines the amount of paper (tonnage) required for the publication of publications (based on the average weight of 1 million sheets of impressions); by the number of printed sheets-imprints - determines the workload of the printing and binding shops of printing houses, and pays printing houses for printing publications.
Per 1 ed. sheet-print (unit of publishing page) or per 100 edition. Printing sheets are planned for publishing costs, depending on the circulation, and the total cost of production is calculated.
As mentioned above, the capacity of a printed sheet (the number of printed characters in it) is not a constant value. It depends on the format of the typing strip, the font size, the size of the white space in the typing strip and some other factors. Therefore, a book of the same printed volume may have more or fewer publishing sheets.
To determine the capacity of a printed sheet of a given book, its volume in publishing sheets must be multiplied by 40 thousand and divided by the number of printed sheets of the book.
By dividing the volume of a book in publishing sheets by its volume in printed sheets, one can determine the volume of a book in publishing sheets, and vice versa.
Average values. Absolute values do not fully reveal the nature of book production and trends in book publishing by publishing houses in the Russian Federation. Average values come to the rescue - average volumes and average circulations. They give an idea of the state of production of individual groups of publications and their development. Average values are used in publishing houses when planning and analyzing costs, and in printing enterprises - to calculate the workload of workshops.
Average values are arithmetic average and weighted average. The first ones are established according to the range of publications, the second ones - according to the publishing mass. Assortment averages include the average volume and average circulation of a publication, average values for publishing mass include the average volume of a book copy and the average circulation of one sheet.
To determine the average volume of a publication in printed or publishing sheets, it is necessary to divide the total volume of all publications - respectively in printed or publishing sheets - by the number of publications.
To determine the average circulation of one publication, the total circulation of all publications must be divided by the number of publications.
To obtain the average circulation of one sheet, you need to divide the total page of printed or publishing sheets by the corresponding total volume of all publications.
Indicators of the average capacity of a printed sheet (capacity by assortment) and the average capacity of a printed sheet-imprint are also of practical importance.
The first indicator is derived by multiplying the total volume of assortment in publishing sheets by 40 thousand and dividing the result by the total printed volume.
Based on the average capacity of a printed sheet (provided that the printed sheet formats of all editions in the range are previously adjusted to the main one - 60x90 cm), one can judge the degree of efficiency of the publication's design. By dividing the total volume of assortment in publishing sheets by the total printed volume, the average capacity coefficient of a printed sheet is obtained. It is used to convert publishing volumes of books into printed ones, and vice versa.
The average capacity of a printed page is determined by multiplying the total publishing page by 40 thousand and dividing the result by the total printed page.
The average capacity factor of a printed sheet is used when planning and analyzing paper costs and circulation costs for printing work.
Average values can be expressed by the following ratios:
The unit of measurement for color printing is the ink pass. An ink run is each contact of a sheet with a printing plate during the printing process; sheet pass - each pass of a sheet in a printing machine, regardless of how many inks the sheet receives per run. To determine the average color quality of publications, the total number of ink runs of all publications must be divided by the number of sheet passes.
A paint run is also called a paint print.
To determine the volume of one copy of a book edition in ink prints, it is necessary to add up the number of ink imprints of all printed sheets of the text of the publication, printed with the main ink (usually black) and printed with additional (colored) inks (in addition to the main one), and the number of ink imprints: inserts, inserts and capes, covers, dust jacket, printed endpaper, stickers on the binding cover type 5, solid paper cover for the binding cover type 7. To determine the number of ink impressions of the entire circulation of a publication, the total number of ink impressions of one copy of the publication must be multiplied by the circulation.
The volume of the publication is determined in conventional paint prints reduced to a 60x90 cm format.
101. Planning in publishing: goals, types of plans.
Thematic plan is the basis of publishing activities .
A thematic plan consists of a list of titles of literary and other printed works that should be published over a certain period. Of the variety of possible topics, the most important and relevant ones are included in the plan.
Thematic planning of publications reveals the creative and organizational nature of publishing activities to the greatest extent. By forming thematic plans through literary orders to authors, publishing houses thereby actively influence the creation new literature, on its development and direction. At the same time, by highlighting the most relevant topics in new literary works, they shape the interests of readers.
The thematic plan includes literature that meets the profile of a given publishing house - the needs and interests of the readership it serves.
Thematic plans of standardized publishing houses include works belonging to one particular type or type of literature or intended for a specific category of readers.
The thematic plans of standardized publishing houses of the constituent entities of the federation provide for the publication of works of specialized, industry literature, primarily related to the development of the national economy and culture of the subject.
Thematic plans of universal publishing houses include works of different types of literature, and its composition and nature are determined depending on who the publishing house serves: the population of the entire subject of the federation or a certain part of it, from national composition indigenous population, on the economic profile of the area (zone) they serve.
Thematic plans of universal publishing houses serving the population of the entire subject of the federation with books cover different types of literature in terms of content, purpose and readership. A large volume of them is occupied by socio-political literature, works fiction(classics and modern writers); special attention is paid to books on the national economy of the subject; a lot of space is devoted to production literature directly related to agriculture and industry of the subject, books about economics, advanced methods of labor and organization of production.
Regional publishing houses include in their thematic plans works of predominantly local significance: works of socio-political, industrial and technical, agricultural and fiction (including for children) literature, mainly by local authors. Regional publishing houses also publish popular science brochures and works of local history. Basically, the thematic plan of local publishing houses includes works aimed at boosting the local economy and culture, highlighting the work of local party bodies and public organizations. Thematic plans of typed and universal publishing houses in the subjects of the federation provide for the release of original and translated works mainly in the languages of the indigenous population of the subject, and also in Russian, in some publishing houses and in other languages.
Types and structure of thematic plans for literature publication
Thematic planning in publishing houses involves the preparation of a long-term thematic plan for the publication of literature, a plan for editorial and preparatory work and, on their basis, an annual thematic plan for the publication of literature of the publishing house.
Promising thematic planning determines the main directions for 3 - 5 years.
The long-term thematic plan of the publishing house is compiled according to enlarged thematic sections and subsections of literature. It includes works already ordered from authors, topics of works for which the publishing house will involve authors, reissues of multi-volume collected works, selected works of fiction, scientific works, reference books, textbooks, works of fiction, as well as other publications that require a long time for their creation, editing, and printing.
In the future thematically publication of literature indicates the name of the author (compiler, translator), name of the topic or work, language of publication, approximate volume of the work in author's sheets, circulation of the publication, number of printed sheets, the state of work at the time of development of the plan and year of publication. In the absence of specific data, the author's surname and title of the work are not indicated.
Based on the long-term thematic plan, publishing houses draw up an internal publishing plan for editorial and preparatory work (abbreviated as an editorial preparation plan). It includes author’s proposals and planned publications on current issues according to the publishing house’s profile. These are the works that the publishing house will work on in the planned year in order to ensure their release in the main year following the planned one.
The number of publications in terms of editorial preparation should be greater than in the annual thematic plan for publishing literature (up to 130%). This is explained by the fact that it is necessary to create a carryover stock of publications for the next year.
The plan for the movement of portfolios (stocks of literary material) helps determine the normal volume of the editorial preparation plan in publishing sheets.
The plan of editorial and preparatory work is drawn up for three sections of publications: 1) books and brochures; 2) periodicals; 3) pictorial publications, musical scores, cartographic and other printed works. The first section, “Books and brochures,” is divided into three subsections: a) own publications; b) joint; c) custom editions. Subsections are formed according to the intended purpose of the publications (scientific, educational, reference, etc.).
Joint publications are those publications that are prepared for release and published by mutual agreement by two or more publishing houses, and not only domestic but also foreign publishing houses can be partners in the release. The text in the publications is the same. Ownership of the publication is established by agreement.
A custom publication is understood as a work produced by a publishing house for another organization under a contract, and the customer provides custom publications with paper and reimburses the publishing house for all actual costs associated with the publication of publications, as well as profit in the contractual amount. The publishing house, along with the customer, is responsible for the ideological and scientific content of ordered publications.
In necessary cases, the publishing house, by agreement with the customer and the bookselling organization, may transfer part of the circulation of the ordered publication in the prescribed manner for sale through the bookselling network.
Custom editions may have a wholesale price.
The second section of the plan - “Periodicals” - includes publications with a fixed frequency of release (magazines).
The editorial preparation plan provides the same information (indicators) about publications as in long-term plan and, in addition, along with the author’s surname, his profession, position, place of work, academic degree, title, surname of the compiler or translator are indicated, and a brief abstract is given for each publication.
When forming a editorial preparation plan, it is necessary to take into account the economic results for each planned publication.
The annual thematic publication plan is formed on the basis of the editorial preparation plan.
The annual thematic release plan is the basis of the current activities of the publishing house. It serves as the basis for planning the production and economic activities of the publishing house.
It includes only those works that will be published in the planned year.
The annual thematic release plan consists of the same sections and subsections as the editorial preparation plan: its subsections are also formed by type of literature. In addition, in separate columns it is shown whether the publication is original or translated, along with the printed page of each publication - the number of publishing sheets, the approximate quarter of publication of the publication, the financial result.
Operational planning in a publishing house
Operational planning tasks
The main task of operational planning in a publishing house is to regulate the timing of the implementation of the publication plan by topic and quantitative indicators. Operational planning is aimed at regulating the timing of the implementation of plans for individual processes and operations of editorial work and the work of the production department of the publishing house, at identifying and eliminating the reasons that interfere with systematic work, at adjusting the progress of work to ensure that obligations under contracts with printing enterprises and bookselling organizations are fulfilled on time.
Operational planning requires a clearly established organization of work accounting and daily monitoring of the implementation of plans.
As a result of accounting for work and monitoring the implementation of operational plans, the management of the publishing house is able to promptly identify violations in the work of individual editorial offices and the production department and take measures to restore the normal situation.
Operational planning should be thematic and cover the main processes of creating a book, from concluding an agreement with the author to delivery of the print run by the printing house, inclusive.
Production and delivery plan
The basis for all calculations of the internal publishing plan are the quantitative indicators of the production and delivery plan. Released products are products the first batch of which has been delivered to a bookselling organization or other customer. At the same time, in fulfilling the production and delivery plan, only the number of publications and the volume in publishing sheets of the delivered products are counted for the first batch, and the circulation and the number of printed sheets are counted according to the number actually delivered during the reporting period.
In terms of production and delivery of products, they are shown by their types and sections of literature. Quantitative indicators of the plan - the number of publications, volume in publisher's sheets and circulation for each product group - must correspond to the final data of the thematic plan, taking into account journals; the number of printed sheets (reduced to the 60x90 cm format) must correspond to the page of the release plan for all publications of the publishing house, approved by a higher organization.
The plan highlights free products as well as binders. This is due to the fact that the general publishing cost plan is calculated separately for products without binding and for bindings, and the calculation of face value is made for commercial products.
Along with absolute quantitative indicators, the plan provides average values: the average object of books and brochures in publishing sheets, the average circulation of a publishing sheet, the capacity coefficient of a printed sheet of 60x90 cm format. These values are control values and serve to analyze the plan.
An important requirement when drawing up both a plan for the release and delivery of products, as well as other plans and calculations of the internal publishing plan, is a single grouping of publishing products for all. All products are divided into editions:
1) own, highlighting their most important types - educational literature, literature in foreign languages, albums, postcards, etc.; 2) custom. Within these types of publications, publications are grouped:
a) book products - according to sections and types of literature, adopted in the thematic plan, with division into series - publications similar in subject matter, artistic and technical design and printing execution; such grouping achieves the unification of homogeneous publications in economic terms;
b) magazines - in this plan they are shown separately for each title;
c) art publications - by type: albums, paintings, posters, postcards, etc. - and within each type - by series;
d) music publications - for the relevant types of musical works (textbooks and manuals with notes refer to books).
Labor plan
Composition of the labor plan
To determine the number of publishing workers required to complete the planned volume of work for the year, as well as the total cost of payments to all persons who took part in the work of the publishing house, it draws up a labor plan.
The labor plan includes the following indicators: 1) number of employees; 2) average salary; 3) fund wages payroll (regular) and non-payroll personnel.
Calculation of the number of employees
Full-time publishing workers can be divided into three categories:
The first is editorial workers who are directly involved in the work on copyright and publishing originals. These include: editors, technical and artistic editors, proofreaders, operators, junior editors;
The second is editorial workers who, along with editorial and production functions, perform management functions: heads of editorial offices, artistic design departments, technical editorial departments, proofreading departments, originals preparation departments, original layout preparation areas, graphic departments, photo labs, mash bureaus, and production departments.
In publishing practice, publishing workers in these two categories are called editorial and production workers;
The third category is employees of the publishing house's management apparatus: publishing house management (director, editor-in-chief and his deputies, deputy director, chief artist), employees of the accounting department, economic planning department, supply departments, personnel, advertising and distribution, administrative, economic and production departments (except included in the first two categories).
The number of junior service personnel (cleaners, cloakroom attendants, etc.) is established based on special standards for each profession.
Editorial and production workers are divided, in turn, into workers with standardized work and non-standardized labor. The first include: editors, technical editors, proofreaders.
The number of key editorial and production workers depends on many factors: the volume of production in publishing sheets, the nature and complexity of the publications produced, the qualifications of employees, the volume and content of the publishing portfolio, the organization of the marketing system, etc.
The number of staff positions for editors, technical editors, and proofreaders is determined for each year by dividing the total number of accounting and publishing sheets of the production plan by the corresponding annual workload standards for these workers (taking into account vacation time).
It is important for the publishing house to independently establish calculated loading standards for its editors, technical editors and proofreaders based on the complexity of the published publications, qualifications and experience of employees.
The number of core employees usually makes up 70 - 80% of the total number of employees in the publishing house. Therefore, having determined the number of key workers, it is possible to predict the number of administrative and managerial workers.
Many years of experience of publishing houses shows that in all circumstances, a publishing house needs the following key employees: a marketing specialist, a production specialist (printer and electronics engineer), a resources specialist (paper and binding materials), an artist (designer, graphic designer) and, of course, an editor, technical editor and proofreader.
The listed specialists may be on staff or perform their duties under a contract with the publishing house. There are no recommended combinations here; it all depends on the type of publishing house and its tasks, on the capabilities of the specialists who work on staff, and on their versatility. But there is a tendency: the more complex the publications produced, the more necessary a universal editor, a professional artist and a good production worker are in the publishing house.
Particularly noteworthy is the sharply increased role of the editor in the work of the publishing house; now a lot depends on him. In addition to the traditional responsibilities of “refining” a book for printing, he now must master the basics of marketing, understand economics, and have a good feel for the topic.
Salaries of publishing workers
The main form of remuneration in publishing houses is time-based. The salaries of editorial and publishing workers are set in accordance with the official salaries accepted in the publishing house. The size of official salaries in different publishing houses is different, higher salaries in commercial publishing houses, lower ones in government publishing houses.
Publishers are given the right to establish piecework payment for certain categories of workers (technical editors, proofreaders, PC operators, etc.). Publishers can also set higher monthly salaries for highly skilled workers (artists, photographers, etc.). Higher wages are received by specialists with an academic degree and workers who have knowledge of foreign languages and daily applying these skills in practical work.
In addition to wages, publishing houses have introduced a bonus system for publishing workers to increase their interest in improving the quality of publications.
Indicators, conditions and amounts of bonuses are regulated by the publishing house in a special regulation. The regulations are approved by the director of the publishing house in agreement with the organization's trade union.
Based on the organizational structure of the publishing house, in accordance with the staff of the editorial and publishing staff and the salary schedule, the publishing house draws up a staffing table.
The annual wage fund is determined by multiplying the monthly fund by 12 and a coefficient that takes into account absence from work due to sick leave. The calculation is made using the formula
Payroll (year) = Payroll (month)*12*k,
where FZP year is the annual wage fund, thousand rubles; FW month - monthly wage fund, thousand rubles; k - coefficient taking into account absenteeism due to sick leave (k = 0.97 - 0.98).
Paper and binding materials requirement plan
Calculation of paper requirements
To produce printed materials, the publishing house must have a certain quantity and range of paper and binding materials. The need for them is calculated based on plans for production and delivery of products. In this case, they are guided by the plan for the artistic and technical design of publications or the data of the “Standard documentation regulating the production relations between the publishing house and printing enterprises for the implementation of the thematic plan.”
The need for paper is calculated by types of products, sections of literature, publications or series, according to the grouping of publications adopted in plans for production and delivery of products, but with greater detail: with a breakdown of publications within types of products and sections of literature by grades (names), numbers and by weight of 1 m 2 of paper (separately sheet and roll). The calculation is carried out separately -
a) for books, art publications, sheet music and other publications;
b) on stickers, tabs and cards;
c) on the cover, dust jacket and flyleaf -
in printed sheets of impressions reduced to a 60x90 cm format, and in square meters or tonnage (usually in tonnage).
The need for paper is determined taking into account the norms of paper waste for the technical needs of production (typesetting, printing, bookbinding shops).
To determine the need for paper for inserts and tabs, you need to determine how many times each of them will fit in one sheet of paper of a given format. So, for a two-page insert of 1/16th of a sheet, paper sheets will be required 16 times less than the circulation. The endpaper of a publication of the same format will require 4 times less paper sheets (in the book there are two endpapers). When calculating the paper for the cover, you need to take into account the thickness of the book's spine, and for the dust jacket, in addition, the dimensions of the flaps.
Publishers plan their paper needs in different ways. Some calculate paper for each publication separately, others - for groups of homogeneous publications, for series as a whole, using average paper consumption rates (taking into account waste for production needs) according to the previous year's report, if the planned serial publications do not differ sharply from last year's, especially by circulation.
To determine the weight of paper, the calculated number of printed sheets, including waste, is multiplied by the consumption rate in tons of 1 million sheets of paper of a given format and weight of 1 m 2.
The mass of 1 million printed sheets in tons (B) is determined by the formula
B = (MxP)/(2x10 LLC), where M is the mass of 1 m 2 of paper, g; I - area 1 bum. sheet, cm 2.
When drawing up an industrial financial plan, it is recommended to calculate the need for paper according to the aggregated paper consumption rates approved by the State Committee for Publishing of the USSR. They are set taking into account waste standards for the technical needs of production in tons per 1 million printed sheets of 60x90 cm format.
In cases where publications are published for which paper consumption is not provided for by consolidated standards, or when the publishing house draws up planned calculations for each publication, as well as for dust jackets, paper consumption is calculated based on the need for the publication, taking into account waste standards for the technical needs of production.
Calculation of the need for binding materials
Binding materials taken into account in the industrial financial plan include:
a) stickers on the covers of solid paper and composite bindings;
b) cardboard for binding covers;
c) binding fabrics (endpapers are taken into account when calculating the paper requirements for publications without bindings).
Calculation of paper for stickers on composite and solid paper bindings is made based on the number of bindings, format, name (grade) and weight of 1 m 2 of paper, taking into account the consumption of paper for folding and for solid paper bindings - spine thickness - and from the consumption rate in sheets or linear meters for 1000 books. The need for paper for stickers is determined in tons or thousands of square meters (including waste for technical production needs).
Calculation of the need for cardboard is carried out separately by type of binding cover, by brand and thickness of cardboard, and based on the consumption rate in sheets per thousand books (taking into account waste for technical production needs).
The need for cardboard is calculated as follows. First, the number of sheets for the planned number of bindings is determined. Since each binding cover consists of two sides, the number of sheets of cardboard (K) is equal to the number of bindings (77), multiplied by two and divided by the number of sides cut from one sheet of a given format (C):
K = (Px2): C.
To determine the total weight of cardboard, multiply the resulting number of sheets of cardboard of a given size by the weight of one sheet (in m2). The mass of 1 m 2 cardboard in grams is
where b is the volumetric mass, g/cm3; d - cardboard thickness, cm.
The need for binding fabrics is calculated based on linear footage. The calculation is carried out for 1000 bindings separately for each type of binding fabric (calico, lederin, etc.), taking into account its width, also according to the standards for the consumption of materials at printing enterprises.
The consumption rates of binding fabric in linear meters for the manufacture of spines of composite bindings and for solid fabric bindings depend on the thickness of the book block, i.e. on the number of notebooks in the block, as well as on the format of the publication and the width of the fabrics.
When choosing cardboard formats and fabric widths, proceed from the publication format. The most economical cardboard formats and fabric widths are those that produce the least waste when cutting for the manufacture of lids (folders).
The need for paper and binding materials is calculated using the same formula as the costs for them.
Publishing house financial plan
The financial plan is developed based on other sections of the plan. In turn, the development of a financial plan has a significant impact on the formation of a cost plan, the use of material and other resources. When drawing up a financial plan, the existing production reserves must certainly be taken into account, since it sets targets for improving the use of resources and increasing the profitability of production. Therefore, before developing a financial plan, it is necessary to comprehensively analyze the available reporting and other materials on the implementation of the production and sales plan.
Financial planning can be long-term and current. Financial forecasts show the expected level of development of the publishing house, determine the financial guidelines of the enterprise and its capital needs. Current financial plans are prepared for the year, broken down by quarter or month. The current plan determines the annual income, the profit margin, the order of cash flows and the order of expenses. To develop a financial plan and calculate financial indicators, various methods are used: normative, calculation and analytical, method of assessing fluctuations in cash flows, balance sheet.
Financial plan structure
The financial plan is drawn up in the form of a balance of income and expenses, which expresses in monetary form the results of economic and financial activities, relationships with the budget, banks, etc. The financial plan (balance of income and expenses) of the publishing house consists of four sections: income and receipts of funds, expenses and deductions, credit relationships, relationships with the budget. The amount of planned income and expenses is determined on the basis of reasonable calculations that are compiled for each balance sheet item.
The section “Income and receipts of funds” reflects income in the form of profit, depreciation charges, other internal income of the publishing house, as well as various types of income from external sources. The main part of profit is profit from the sale of marketable products. The total balance sheet profit of an enterprise includes profit from the sale of other products and non-operating income (losses). Planning of depreciation charges is carried out for each type or group of fixed assets listed on the balance sheet of the enterprise. The amount of depreciation charges is determined by multiplying average annual cost these funds for the corresponding depreciation rates.
The section “Expenses and deductions of funds” provides for centralized capital investments, costs of major repairs, costs of increasing the norm of own working capital, losses from the operation of housing and communal services, costs of maintaining buildings and structures, deductions for the formation of economic incentive funds, costs of R&D, personnel training and bonuses to employees for the creation and implementation of new equipment, to provide financial assistance, other expenses and deductions.
1. Income and receipts of funds.
1.1. Profit from the sale of products, works, services.
1.2. Profit from other sales (fixed assets, other assets).
1.3. Planned non-operating income, including:
Income from equity participation in the authorized capital of other enterprises;
Income received from securities;
Income from storing funds in deposit accounts in banks and other financial and credit institutions;
Income from rental property.
1.4. Depreciation charges for the complete restoration of fixed assets and intangible assets.
1.5. Receipts of funds from other enterprises.
2. Expenses and deductions.
2.1. Taxes paid from profits (by type of tax).
2.2. Distribution of net profit, including:
For accumulation (by areas of use);
For consumption (by areas of use).
2.3. Long-term investment (according to investment forms), including:
Due to depreciation charges;
Through other sources of financing (by type of source).
2.4. Other expenses.
To ensure complete interconnection of the articles of the financial plan and determine the final relationship with the state budget, upon completion of the calculation of the balance of income and expenses (as an appendix to it), a check (chessboard) table is drawn up, in which the sources of financing are shown horizontally (reflected in the subsection “Income and receipts”). ", and vertically - expense items (from the subsection "Expenses and deductions"), equivalent in the total amount according to the total.
Thus, the balance sheet of income and expenses (financial plan) of the publishing house practically reflects a wide range of financial relations of the enterprise with the state, the financial and credit system, and with other enterprises and organizations. The position of the publishing house, its financial stability, timely fulfillment of obligations for payments to the budget, settlements with suppliers and other costs provided for in the plan largely depend on how economically sound the financial plan is and how it is implemented.
– statistical meter of printed products. A printed unit is considered to be each independently printed work of printing: a book, brochure, newspaper, magazine, sheet-fed printed products, folded or unfolded. Each volume, issue, part of a work in all editions and reissues, translations and adaptations is accepted as a printed unit (if there is independent printing design).
View value Printing Unit in other dictionaries
Unit- count
Synonym dictionary
Unit- and. one, the first in a row, and | numeral sign expressing the number it is, 1; | every thing or object separately, taken by itself; any measure taken in this case to measure........
Dahl's Explanatory Dictionary
Unit— units, f. 1. figure representing the number one (1). || Mark, the lowest score in the value. "bad" (pre-revolutionary). The student received a unit in arithmetic. 2. transfer About someone who has........
Ushakov's Explanatory Dictionary
Unit- -s; and.
1. The first, smallest integer in ten; the number 1 (one) denoting it. // Quantity equal to one. The apartment number turned out to be several units less than........
Kuznetsov's Explanatory Dictionary
Printing Area— - the volume of a separate issue of a periodical, including that used for placing advertising information.
Political dictionary
Administrative-territorial Unit- - structural
Part (
element) of the administrative-territorial structure. And those. do not have political independence and are in a certain subordination........
Economic dictionary
Business unit— - separately controlled
subdivision
complex, legally independent or dependent, fully or partially economically separate, responsible........
Economic dictionary
Exchange Unit— See Transaction Unit
Economic dictionary
Excavation Unit— - a section of a mineral deposit with relatively homogeneous mining and geological conditions, the development of which is carried out by one development system.........
Economic dictionary
Currency unit- - established by law monetary
sign,
serving to measure and express the prices of all goods and services, which is an element of the monetary system.
Economic dictionary
Currency Unit (countries)- a banknote legally established in the country, the main element of the country’s monetary system, which is a unit of monetary measurement. For example, a monetary unit.......
Economic dictionary
Monetary Unit of the State- Cm.
monetary unit of the state
Economic dictionary
European Currency Unit— - regional international counting
monetary unit used by member countries of the European Monetary System (EMS).
Economic dictionary
European Currency Unit (ECU)- currency
unit used in the European monetary system. Ratio (
parity)
The ECU with the currencies of other countries is determined based on the fact that the ECU serves........
Economic dictionary
European Currency Unit - ECU— EUROPEAN CURRENCY UNIT`Basket` of certain currency components of money. units of the countries of the European Community. Its rate is determined based on the current market rate of each........
Economic dictionary
European Currency Unit, Ec— (European Currency Unit) collective
monetary unit of the member countries of the European Union
Union (EU). Created in 1979 within the framework of the European Monetary System (EMS) based on a basket........
Economic dictionary
Unit— - 1. a real number, multiplication by which the number does not change, as well as a figure representing this number; 2.
quantity by which other homogeneous quantities are measured;........
Economic dictionary
Unit(s) of Comparison- Usually,
a factor generated by two components that reflects the precise differences between properties and facilitates
analysis - for example,
price per square........
Economic dictionary
Unit Administrative- managerial position in the staffing table.
Economic dictionary
Unit Administrative-territorial- structural
parts of the administrative-territorial structure that do not have political independence. In the Russian Federation:
district, district in the city, city district, regional,........
Economic dictionary
Annuity Unit— a unit of accumulation of reserves under collective insurance conditions.
Economic dictionary
Unit Exchange— the minimum quantity of goods offered for sale under a standard exchange agreement. E.b. corresponds to or the carrying capacity of vehicles (wagon, car,........
Economic dictionary
Exchange Trading Unit— TRADING UNIT A trading unit on the New York Stock Exchange is a block of 100 active shares and 10 inactive shares. Packages of less than 100 active shares and less than 10 inactive shares are called INCOMPLETE LOTS
Economic dictionary
Accounting Unit — -
concept that characterizes the approach to
organization of analytical
accounting of material assets and other assets.
Accounting unit materially........
Economic dictionary
Unit of Accounting for Inventories- - accounting unit
inventory accounting is selected
nomenclature number developed by the organization in the context of their names........
Economic dictionary
Unit Currency Settlement- an agreed currency unit by which, regardless of fluctuations in its exchange rate, settlements are carried out between the states participating in the agreement.
Economic dictionary
Unit Monetary- monetary amount established by law
sign.
Element of the national monetary system.
Economic dictionary
Unit of Monetary State- monetary currency established by law in the state
a sign that is a unit of monetary measurement. The monetary unit of the Russian Federation is
ruble, USA -
U.S. dollar,........
Economic dictionary
Unit — -
a quantity in which other quantities similar to it are expressed. There are natural, conditionally natural and cost E.I.
Economic dictionary
Unit of Measurement of Power of Production Equipment— - values taken as the basis for measuring equipment performance per unit of time. Structural form E.i.m.p.o. usually represented by a combination of units of measure,........
Economic dictionary
Duration of work - 2 hours
1. Purpose of the work
Familiarize yourself with publishing and printing units of measurement and, using the example of specific book publications, make calculations of parameters.
Using a typometric ruler, the format of the stripes, the size of the lines, and the size of the font are measured; Formulas are used to determine the number of lines of main text in a strip, the capacity of a full strip in characters, and the capacity of a printed sheet of a particular book publication. Problems are solved to determine the number of physical, conventional, paper sheets, as well as 2-fold or 3-fold or 4-fold notebooks in books of a given format.
3. Theoretical basis and methodology for performing the work
3.1. Measuring the linear dimensions of publication elements and printing plates. To measure the linear dimensions of printed forms, as well as stripe formats, line sizes, and point sizes, a special typographical system of measures is used. The typographic system is based on the typographic point, which is 1/72 of a French inch (27.1 mm), i.e. 0376 mm. For larger typographic measurements, a typographic square equal to 48 points or 18 mm is used.
In printing, two systems of length measures are used. Paper and printed product sizes are measured in the metric system, and typesetting strip formats are measured in the printing system. In connection with the use of two systems of length measures, there is a need to convert some measures into others; 1 etc. = 0.376 mm, 1 mm = 2.66 t.p. Computer technology uses the Anglo-American system, which is based on the English point equal to 1/72 of an inch - 25.4 mm, which is 0.35 mm.
3.2. Measuring paper formats and printed products. Books, brochures, magazines and newspapers are published in established standard formats. The format of book and magazine products is determined by the page size of the publication, which depends on the format of the printed paper and the share of the sheet.
According to GOST, book and magazine sheet papers are produced in the following formats: 600840 mm, 600900 mm, 750900 mm, 7001000 mm, 7001080 mm 8401080 mm, rolled - from 600 to 1680..gif" border="0" align="absmiddle" alt= ".gif" border="0" align="absmiddle" alt=".
For printing book and magazine products, the following main sheet fractions are used: 1/8, 1/16, 1/32, less often 1/64. This allows you to obtain products in a variety of formats.
To determine the size of an untrimmed book and magazine publication in millimeters, you need to divide the number showing the fraction into the two largest factors, divide the smaller side of the paper sheet by the smaller factor, and the larger side by the larger factor.
So for 1/8 = W/2D/4; 1/16 = W/4D/4; 1/32 = W/4D/8, where W and D are the width and length of the paper sheet. For example: the format of publication 6090/8 before trimming is 225300 mm, after trimming it is 220290 mm.
Author's sheet - unit of volume measurement literary work, equal to 40 thousand characters. Each letter, number, punctuation mark, as well as each space between words is considered a sign. One author's sheet is also equal to 700 lines of poetic text or 3 thousand definitions. "The registration and publishing sheet is a unit of measurement of the volume of a printed literary work and is equal, like the author's sheet, to 40 thousand characters or 700 lines of poetic text, or 3 thousand. def-e">Printed sheet - a unit of measurement of the volume of printed products, which is expressed in two concepts: - physical printed sheet; conditional printed sheet.
Physical printed sheet - a sheet of paper printed on one side of any standard size (given above), or a half sheet printed on both sides.
Conditional printed sheet- unlike physical, it is a paper sheet of 600900 mm format, printed on one side.
unit of measurement of printed text
Alternative descriptionsPart of a tree crown
Hungarian composer, conductor, creator of a new direction in pianism, the symphonies “Orpheus”, “Prometheus”
Plant organ
Thin flat piece
German economist (1789-1846)
. "Paper" composer
. "Woody" Ferenc
. "Composer" from a tree branch
. "Stand in front of me like... in front of the grass"
. "palm" plants
Moebius
Ferenc (1811-86) Hungarian composer, pianist, conductor, student of K. Czerny (piano), A. Salieri, A. Reich (composition)
Ferenc composer
Bulletin
Hungarian composer with a plant surname
Hungarian composer, symphonic poems: "Orpheus", "Ideals", "Prometheus",
Type of rolled metal
Torn from notebook
Tremble like an aspen...
A trembling piece of aspen
Trembling from the wind on the aspen
Unit of paper
Unit of measurement of slate
Newspaper volume unit
Green palm
Greenery on the tree
Spruce needle
Pine needle
Christmas tree needle
Famous composer Ferenc
Which composer "grows" on a tree?
Cabbage or checkered
Cabbage, bay
Maple on the Canadian flag
Laurel...
M. leaf, leaf, -dots; leaf; leaves; single part, different types and volume, that which forms the greenery of plants (except for trunks and stems), tops of vegetables, foliage of deciduous trees, needle cases or coniferous needles. Leaves or leaves b. h. lamellar, which is why any thin, flat, wide thing is called a sheet; writing paper, roofing and boiler iron, rolled silver for minting coins or for forging frames, window and mirror glass are made in sheets, sheets. In general: leaves plural. part of plants; sheets, thin plates. The acceptance sheet, in the cards, is the highest of the remaining ones of the same suit, with which the player hopes to take over the game. In the south and west. Every letter and business paper is called a sheet. Open sheet, open order, certificate issued official to known requirements and powers; a kind of traveler, in response to the demand not of postal horses, but of zemstvo and stage horses. A letter of commendation, a certificate of good behavior, diligence, etc. The wind knocked out the leaf, arch. okonnina. A book in sheets, not bound; in intertwined sheets. Weekly sheet, newspaper. Tsarev leaf, plant. Trientalis eurorea, C student, ordinary student? Alexandria leaf, plant. Cassia lanceolata. Leaf, insect physma, philia, similar to a dry tree leaf. If the leaf does not fall cleanly from the tree, there will be a severe winter. The leaf is full, so they sleep full. A leaf on an oak tree develops a pike catch. A leaf, falling from a tree in the fall, lies face up towards the crop shortage the next year, and the underside towards the harvest (the hairy side towards the harvest). It is not out of goodness that the tree sheds its leaves. God did not even a leaf on a tree, and the fingers are not equal. The worm managed to eat the leaf forever! Stand before me like a leaf before the grass. Fifty shoots, three hundred leaves? psalter. Read a book, play cards. Leaf, foliage cf. collect leaves, plant leaves. The hare is running from the leaves, the frog is running from the hare. Leafy, related to the leaf. Leaf veins; leaf decoction Leafy, leafy, in the form of a prefix to the word, with leaf, with sheets. Trifoliate, with three leaves, about three leaves; holly, with pointed leaves, etc. Leafy, related to a leaf, forming leaves. Leaf tobacco, puffed, uncrushed and unground. Sheet iron. Leaf stomach, see stomach. Leafy grass, drunken grass, plant. kashkara, black mane, Rhodendronum chrysantum. Leafy, leaf-like; leafy, leaf-shaped, flipper-shaped, wide in the middle, oblong and pointed towards the ends. Deciduous forest, black forest, ramenye (opposite needle, red, coniferous): birch, oak, maple, aspen, etc.; leafy, -pointed, related to a plant leaf. Larch forest, larch, larch. larch, foliage or foliage m. Karachay or Negla, coniferous tree Lariх; it sheds soft needles towards winter. Larch, foliage m. foliage, foliage, leafy, broad-leaved grass, tops. Larch sponge, Boletus laciris. To leaf, to dress, to become pubescent, to become overgrown with leaves. Listen is a type of sheet cake, rolled out. Leaflet m. thing in one sheet; a leaf popular print, the price of which was based on the number of sheets: double, two sheets, tee, quadruple, etc. Leaflet is also the leaf stomach of ruminants, psalter. Sheet brick, thin, stove, for hearth, flake. Leaflet w. dropsy, water, berry with currant leaf. Li(e)stovka g. and many more -ki, rosary of the Old Believers: a belt folded with beads, with blades on the stitching. Listovnyak m. olon. leaf hay, leafy, from broad-leaved grasses, not from cereals. Leafweed, the same thing, is generally a large grass in terms of pledges; hay is worse than grain hay. Listovukha sharashka arch. bread flatbread baked on a cabbage leaf. Listyanka perm. cabbage leaf Listvinje Wed. lower tops of every garden. Foliage w. woody greens, leaves on trees. The leaf m. is collected. Psk. hard leaf, collection of herbs, leaves. Leaf cutter, leaf cutter m. autumn cold wind, north-east, blowing from the beginning of September and exposing the trees. Leaf slaughterhouse an establishment where they beat sheet and gold leaf, silver. Leaf beater is someone who beats and makes sheet and leaf gold and silver. Leaf roller moth, Casus moth. Leaf beetle, leaf beetle or leaf beetle is a worm, a caterpillar that eats foliage. Listogar m. drought. Leaf cutter m. aphid. Leafing, leaf fall may be the property of deciduous trees to shed leaves in the fall; the condition of the tree at this time and the time itself: September and October; leaf fall, the ancient name of the month of November, given to this month, of course, in southern Rus'. Leaf fall leaf fall, meaning autumn. Fall of the Swallow Wed. leaf fall, leaf blowing, meaning condition. Late leaf fall for a difficult year. Deciduous, related to leaf fall. Deciduous w. autumn fever. Deciduous, hare of late autumn offspring. Leaf sucker m. -nipple w. Chermes insect. Leaf flower m. plant. Рhyllanthus. Leaf-eater - voracious, one who feeds on leaves. Leaf beetle m. insect Chrysomela
Slate count measure
Bypass...
One of the crowns
Organ of air gas exchange in plants
Organ of air nutrition and gas exchange of plants in the form of a thin, usually green plate
Organ of higher plants
An organ of higher plants that performs the functions of photosynthesis, transpiration and gas exchange
Plant organ
plant organ
Main organ of plant transpiration
Adam and Eve's first clothes
The first, rather "crappy" clothes of Adam and Eve
Printed...
A portion of writing paper
The last yellow from the tree
Stuck like an aspen...
Sugars are synthesized mainly in this organ of the plant - unless, of course, it is a cactus
Rolled steel
Page plus page
Page with its back
Three countries: Hungary, Germany and France considered this great composer their national musician
Adam and Eve's fig clothes
Bad cover
Adam's crappy underpants
Mobius Tangle
Piece of crown
Piece of tree crown
Part of a tree crown
Plant part
This great musician and composer of the 19th century was ordained abbot at the age of 42.
. “stand in front of me like... in front of the grass”
Friedrich (1789-1846) German economist
Wilhelm (1880-1971) German Field Marshal
Franz von (1851-1919) Austrian lawyer
Hungarian composer, symphonic poems: “Orpheus”, “Ideals”, “Prometheus”,
Which composer “grows” on a tree?
Both the tree and the book have it
Thin, flat piece of paper or iron
A kick in football is dry...
What sticks to your body in a bathhouse?
The first, rather "crappy" clothes of Adam and Eve
What does the Latin word "folium" mean, from which the word "folio" is derived?
Carved from curly maple
. “it falls from a branch into a river and does not sink, but floats” (riddle)
. "woody" Ferenc
Tree respiratory organ
Price-...
Paper Composer
Unit of measurement of the volume of a printed publication
Price-... with rates
Green on the tree
Falls, spinning
. "palm" of the plant
Shoot on a stem
Adam sucks
Stuck like a bath...
. "composer" from a tree branch
Adam's crappy underpants
Famous composer Ferenc...
It falls from a branch into a river, and does not sink, but floats
Page with its back
Ferenc... (composer)
