Robin Hamilton wrote:
> In a moment of madness I agreed (don't hold your breath, people) to produce
> the hard-copy edition of Chide_1 for david bircumshaw.
> As a dry-run for this (Chide_1 comes to 64 pages + -- +quite+ plus!), I ran
> off a 14 page pamphlet of my own [Greek] translations.
> Printed out, this takes four sheets of A4.
> Counting the cost of laser printing ...
> [OBLIGATORY WARNING -- +Don't+ try this at home on an ink-jet -- the costs
> ... it would run at less than one [British] penny a page. So the whole
> doings cost physically under 40p.
> Hardware is a Samsung laser printer (about £170 from Tesco) and an long-arm
> stapler (£15 -- you might need a powered stapler to punch through
> twenty-four sheets).
> But the bottom line would seem to be that you can produce a 24 page A5
> center-stapled pamphlet for _well_ under 50p a copy.
> Add in 50p for p&p and you're still running at +well+ under a quid.
> So who's making the profit from all those £2.50 tat magazines? [No names, no
> pack drill] -- the printers, presumably.
> MORAL: Do it yourself ...
Warning - accounting information follows - you may fall
asleep - do not operate machinery whilst reading.
Cost accounting comprises three main elements: labour,
materials and overhead.
you have costed material at approximately 40p - did you
include the paper & toner cost?
now add in your labour cost, dont forget to add loadings for
sick leave, holiday pay and insurances, not to mention tax -
calculate an hourly rate and apply to the time it takes to
produce one item
then add in your overheads, depreciation on equipment,
repairs and maintenance, cleaning, consumables (staples)
utilities, rent etc and divide by the number of items
*poke* you still awake?
then there's VAT, posting and packaging etc
and the cost of paying your accounting adviser (cash only
just knew that commerce degree would come in handy for