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The table below illustrates hypothetical revenue contributions per unit (in dollars and as a percentage) that member and institution types would maketowards covering a society’s costs. In other words, the revenue contribution (that is, unit price less unit variable cost) reveals how much income remains tocover a society’s fixed costs and contribute to a journal’s operating income after the society pays for the cost of providing the journal.

In the example, which uses a COGS of $17.00, 83 cents of each regular member dues dollar is available to cover the journal’sfixed costs and contribute to an operating surplus to help cover the society’s overhead.

Example Revenue Contribution by Subscriber Type

Typically, as in the example, the revenue contribution for student members will be lower than other member types. Thisdiscounted dues strategy makes sense for student members, many of whom become regular members over time.

A society may also have multiple member levels and/or dues levels (for example, dues based on the member’s annual income). Thesociety will need to assess whether such complexity will have a material difference on its analysis.

Fixed costs

Fixed costs are those costs that the society incursregardless of the size of the journal’s subscriber base. They are sometimes referred to as “first copy” costs, as they represent the costs required tocreate the first copy of the journal. A detailed understanding of the society’s costs for these categories will provide a basis for monitoring operatingefficiency over time, as well as for evaluating possible outsourcing arrangements.

Direct costs

Fixed costs can be separated into content creation and publishing support activities. Content creation costs include the costs ofacquiring, certifying, and creating the journal’s content, including editorial office costs, editor stipends, copyediting, proofing, and composition costs.Publishing service costs include direct or allocated staff costs, journal marketing, advertising sales, and management costs. The category also includescopyright fees, print inventory storage, and any other fixed non-editorial costs.

Indirect costs

In addition to the direct fixed and variable costs described above, the society may want to estimate indirect costs, including theaverage amount of staff time directed towards journal publishing activities. This might include salary and benefits for management and administration;accounting and financial management; advertising tracking, offprint provision, administrative support; and subscription fulfillment.

Tracking these staff costs allows the society to manage and improve the operating efficiency of its journal program. It alsoallows the society to identify potential cost savings that might be realized by outsourcing some or all of the publishing functions. In some instances, thesociety would realize cost savings by being able to reduce staff costs; in others, the savings would derive from freeing staff resources to pursue otheractivities, thus lowering the society’s opportunity costs.

Questions & Answers

anyone know any internet site where one can find nanotechnology papers?
Damian Reply
research.net
kanaga
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.
Bharti
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
Daniel
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
Maciej
characteristics of micro business
Abigail
for teaching engĺish at school how nano technology help us
Anassong
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
NANO
what is fullerene does it is used to make bukky balls
Devang Reply
are you nano engineer ?
s.
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.
Tarell
what is the actual application of fullerenes nowadays?
Damian
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.
Tarell
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.
Virgil
is Bucky paper clear?
CYNTHIA
carbon nanotubes has various application in fuel cells membrane, current research on cancer drug,and in electronics MEMS and NEMS etc
NANO
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.
Harper
Do you know which machine is used to that process?
s.
how to fabricate graphene ink ?
SUYASH Reply
for screen printed electrodes ?
SUYASH
What is lattice structure?
s. Reply
of graphene you mean?
Ebrahim
or in general
Ebrahim
in general
s.
Graphene has a hexagonal structure
tahir
On having this app for quite a bit time, Haven't realised there's a chat room in it.
Cied
what is biological synthesis of nanoparticles
Sanket Reply
what's the easiest and fastest way to the synthesize AgNP?
Damian Reply
China
Cied
types of nano material
abeetha Reply
I start with an easy one. carbon nanotubes woven into a long filament like a string
Porter
many many of nanotubes
Porter
what is the k.e before it land
Yasmin
what is the function of carbon nanotubes?
Cesar
I'm interested in nanotube
Uday
what is nanomaterials​ and their applications of sensors.
Ramkumar Reply
how did you get the value of 2000N.What calculations are needed to arrive at it
Smarajit Reply
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Berger describes sociologists as concerned with
Mueller 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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