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  • Determine the journal’s actual financial performance;
  • Evaluate the financial implications of various member publication benefit options; and
  • Allocate resources rationally across all society programs.

Allocating member dues to a journal’s income statement based on the variable cost of goods sold (COGS)—that is, the marginalcost of delivering each incremental member print subscription—will provide many societies with the most meaningful basis for making business decisions (see“Variable Costs of Goods Sold,” below).

Determining the COGS serves several purposes. First, it provides a society with the accurate marginal cost of providing the memberpublication benefit. Second, segregating the marginal cost of providing the print edition will allow the society to compare the financial effects of variousprint and online distribution scenarios, and will inform its pricing of an online edition of its journal (see “Member Publication Benefits” and“Institutional Subscription Pricing,” in Chapter Five).

Variable costs

A thorough understanding of its publication program costs will allow a society to make well-considered decisions about the print andonline editions of a journal, and will also inform decisions about resource allocations across other society activities. Colby and Rubin (2003) provide an excellent summary of the benefits of explicit costallocations across nonprofit programs. King (2007) provides an overview of the costs of journal publishing. Therefore, we have described below some of the basic cost elements relevant to managing a society journal.

As we have noted previously, publishing costs fall into two broad categories: variable costs and fixed costs. Variable costs arevolume-driven and fluctuate depending on the number of subscriptions. Variable costs for a print edition of a journal include:

  • Printing and Manufacturing , including paper, printing, binding, and typesetting-composition.
  • Print Distribution and Fulfillment , including postage, handling, and fulfillment charges for print subscriptions.

Identifying variable costs allows the society to determine its print cost of goods sold, as well as the revenue contribution forvarious journal format options.

Variable cost of goods sold

The table provides an example of per-unit variable “cost of goods sold” (COGS) for ajournal. The variable cost of goods sold is the cost that a society incurs for printing, manufacturing, and delivering each incremental subscription. For theprint edition, it is determined by dividing total print and fulfillment expenses by the total number of subscribers (both individual members and institutionalsubscribers). A society should calculate a journal’s COGS for the three most recent years, to minimize the effect of year-to-year cost fluctuations.

Revenue contribution

Revenue contribution provides a metric that can help a society compare potential member publication benefit options (forexample, journal media options at various dues levels) and establish institutional prices for the journal.

Questions & Answers

Is there any normative that regulates the use of silver nanoparticles?
Damian Reply
what king of growth are you checking .?
What fields keep nano created devices from performing or assimulating ? Magnetic fields ? Are do they assimilate ?
Stoney Reply
why we need to study biomolecules, molecular biology in nanotechnology?
Adin Reply
yes I'm doing my masters in nanotechnology, we are being studying all these domains as well..
what school?
biomolecules are e building blocks of every organics and inorganic materials.
anyone know any internet site where one can find nanotechnology papers?
Damian Reply
sciencedirect big data base
Introduction about quantum dots in nanotechnology
Praveena Reply
what does nano mean?
Anassong Reply
nano basically means 10^(-9). nanometer is a unit to measure length.
do you think it's worthwhile in the long term to study the effects and possibilities of nanotechnology on viral treatment?
Damian Reply
absolutely yes
how to know photocatalytic properties of tio2 nanoparticles...what to do now
Akash Reply
it is a goid question and i want to know the answer as well
characteristics of micro business
for teaching engĺish at school how nano technology help us
Do somebody tell me a best nano engineering book for beginners?
s. Reply
there is no specific books for beginners but there is book called principle of nanotechnology
what is fullerene does it is used to make bukky balls
Devang Reply
are you nano engineer ?
fullerene is a bucky ball aka Carbon 60 molecule. It was name by the architect Fuller. He design the geodesic dome. it resembles a soccer ball.
what is the actual application of fullerenes nowadays?
That is a great question Damian. best way to answer that question is to Google it. there are hundreds of applications for buck minister fullerenes, from medical to aerospace. you can also find plenty of research papers that will give you great detail on the potential applications of fullerenes.
what is the Synthesis, properties,and applications of carbon nano chemistry
Abhijith Reply
Mostly, they use nano carbon for electronics and for materials to be strengthened.
is Bucky paper clear?
carbon nanotubes has various application in fuel cells membrane, current research on cancer drug,and in electronics MEMS and NEMS etc
so some one know about replacing silicon atom with phosphorous in semiconductors device?
s. Reply
Yeah, it is a pain to say the least. You basically have to heat the substarte up to around 1000 degrees celcius then pass phosphene gas over top of it, which is explosive and toxic by the way, under very low pressure.
Do you know which machine is used to that process?
how to fabricate graphene ink ?
for screen printed electrodes ?
What is lattice structure?
s. Reply
of graphene you mean?
or in general
in general
Graphene has a hexagonal structure
On having this app for quite a bit time, Haven't realised there's a chat room in it.
what is biological synthesis of nanoparticles
Sanket Reply
how did you get the value of 2000N.What calculations are needed to arrive at it
Smarajit Reply
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Source:  OpenStax, Transitioning a society journal online: a guide to financial and strategic issues. OpenStax CNX. Aug 26, 2010 Download for free at http://cnx.org/content/col11222/1.1
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