The most popular teaching materials have huge prof

2022-07-30
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The printing and publishing of teaching materials have huge profits, and the retail profit is as high as 50%

recently, the education bureaus of our county and neighboring counties are preparing to launch some free teaching materials for primary and secondary school students, but they have been blocked by relevant interest units and have been stranded temporarily. Wang Dong (a pseudonym), principal of a primary school in Shanwei, Guangdong, said to. For many years, China has been implementing a system of highly administrative monopoly on the publication and distribution of teaching materials. The editing and review are monopolized by the educational administrative department, the publishing house monopolizes the publishing, and the Xinhua Bookstore monopolizes the distribution

Wang Dongs probably touched other people's cheese. Of course, this is only a small example, but it reflects the current situation of the domestic textbook market. It is understood that more than 70% of the profits of Xinhua bookstores in most provinces rely on textbook distribution, and in many grass-roots Xinhua bookstores, this proportion is even as high as 90%

the current textbook price is still based on the paper price in 1996 (about 8500 yuan per ton). Now the paper price has dropped to about 5500 yuan per ton, but the textbook price has not dropped

figures show that the number of students' textbooks and teachers' teaching books issued by the state every year is amazing. Each year, there are more than 10000 primary and secondary school textbooks alone, with more than 8 billion copies, and the market sales of nearly 43 billion yuan. It has been revealed that more than 90% of the more than 500 publishing houses in China are thinking about teaching materials

Mr. mazhanfeng, general manager of China Education and executive director of China Association of educators, believes that the publishing and distribution of primary and secondary school textbooks in China has always been in accordance with the monopoly operation mechanism of publishing by publishing houses designated by the publishing management department and general distribution of Xinhua bookstore. According to the national regulations, the price of teaching materials mainly consists of three parts: the first is the copyright fee (manuscript fee or rent fee), which is extracted by 4% of the price of teaching materials; Second, publishing and printing costs, including paper costs, printing wages, operating and management costs, generally account for 60% ~ 70% of the price of teaching materials; The third is the distribution cost. The operating principle of the reducer of the spring tension testing machine for teaching materials, which is uniformly stipulated nationwide, is that the line discount is 20%, that is, the distribution cost accounts for 30% of the total price of the teaching materials (referring to the total price of all books)

according to Mr. Wang, an insider of Xinhua Bookstore, the distribution discount of Xinhua Bookstore is 30% of the pricing, of which the profit accounts for about 20% of the pricing; The profit of the Provincial Publishing Bureau (head office of publishing house) is 30% of the pricing; The cost of raw materials, printing, management and rental is 40% of the price

the price of textbooks exceeds about 30% of the actual value. It is understood that the current price is still based on the paper price in 1996 (about 8500 yuan per ton). Now the paper price has dropped to about 5500 yuan per ton, but the price of textbooks has not dropped

according to the calculation of relevant persons from the price department of the State Development Planning Commission, the profit margin of primary and secondary school textbook publishing (the proportion of profits in the total fixed price) is more than 10%, and the total profit margin of distribution is more than 8%. Coupled with the supply of textbooks and the huge number of code books, these have brought huge profits to publishing and distribution enterprises

the high profits of textbooks are not only closely related to the large circulation of textbooks, but also related to the pricing method stipulated by national policies. It is understood that in terms of the pricing mechanism, the retail price of textbooks is determined by the competent price departments of the people's governments of provinces, autonomous regions and municipalities directly under the central government in conjunction with the publishing administration department according to the guidance price set by the state, the number of printed sheets, the cover price, the insert price of textbooks, and the value-added tax on publishing and distribution

the calculation formula is as follows: retail price of textbooks = [unit price of printed sheets + number of printed sheets + cover price reform + number of inserted sheets at insert price] (1+ value-added tax rate)

from the above formula, we can see that the most important feature of textbook pricing is the pricing based on printed sheets

Wangying (a pseudonym), a teacher at the school of education of Peking University, believes that the primary reason for high profits is that the pricing mechanism based on printing is extremely unreasonable

this pricing mechanism based on printing sheets can not reflect the cost changing with the number of prints. As an industry pointed out: the cost of books has a strong economies of scale. Because no matter how many copies of a book are printed, there is little difference in the amount of labor of the author, the amount of labor of the editor, the amount of labor of proofreading, framing, typesetting, typesetting and so on. The cost of books with large print runs will decrease significantly, but the pricing will not decrease. Therefore, the printing number of books has a great impact on the cost composition. The larger the printing number, the lower the cost; The less printing, the higher the cost

secondly, the printing pricing mechanism also ensures the realization of high profit margin of teaching materials. According to the introduction, the following formula is used for the pricing of printing sheets: book price = book price. Next, we, the technicians of Jinan new era Gold Testing Instrument Co., Ltd. will show you the technical production cost accounting + distribution expenses + profits + taxes that you need to know before using the metallographic polishing machine

in the process of cost accounting, both fuzziness and artificiality create conditions for the irrationality of textbook pricing, because the production cost accounting includes the accounting of indirect costs (including management fees, financial expenses, etc.). In practice, China's textbook pricing lists various forms of rebates as costs and expenses. In addition, factors such as personnel growth and salary increase in management expenses have become a rigid growth trend. All these have resulted in high textbook prices, not including the "2015 Symposium on the use of rubber and plastic and innovative materials in automobiles" "2015 Symposium on the use of hard materials in electronic product design" and "2015 Symposium on the use of rubber, plastic and innovative materials in medical products"

in addition, the practice of proportionate Commission for issuers and writers also separates pricing from costs. In addition to the above reasons, the unrealistic implementation of high-quality and high standard textbooks is also a reason for the rising cost of textbooks. As a study has pointed out, the printing unit price of high specification four-color textbooks of the same type of textbooks is 50% higher than that of monochrome textbooks

according to the national regulations, the retail profit of teaching materials should not exceed 5%, but it has actually reached 45% to 50%. Therefore, for several consecutive years, the teaching material publishing industry has entered the top ten profiteering industries in China

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