Textbook prices: Some concerns

In fact, the cost structure of textbooks includes: Printing materials: Printing paper, anti-counterfeit stamps, paper slitting (if any); Printing costs: Labor costs, ink, other processing materials, transportation costs, etc.; Warehouse rental costs (for printing paper, finished products), transportation; Management costs: Salaries for workers, facility rental; Author royalties, copyright usage fees; Production investment capital; Market development: Communication, promotion, introduction, training on book use, etc.; Electronic learning materials to achieve the goal of digitalization in education ; Distribution costs: To bring products from manufacturers to users, etc.

Through research, we learned that textbook printing paper in 2006 cost approximately 11 million VND/ton, while the price of the same type of paper in 2023 is 24 million VND/ton, 24 times higher than the price of paper in 2006.

The regional minimum wage applied in Hanoi and Ho Chi Minh City from January 1, 2022 to June 30, 2023 is stipulated by Decree 90/2019/ND-CP at VND 4,420,000/month, an increase of 7.12 times compared to the regional minimum wage in 2006. With such an increase in the basic wage and regional basic wage, the cost of hiring workers must also increase accordingly.

In addition to the price of the main raw materials such as printing paper and labor increasing many times, the price of other materials such as ink and other auxiliary materials also increased. That is not to mention the price of electricity, water, and gasoline which are also adjusted to increase continuously; the price of essential goods in society also increased simultaneously after each time the State adjusted the basic salary and the regional minimum wage. That is not to mention the bank interest rates are much higher than before, but the enterprises implementing the socialization of textbook compilation have no incentives, while the Vietnam Education Publishing House that made the 2006 textbooks received a low-interest loan from the State Bank for a period of 20 years; it does not have to do communication and promotion work to compete for market share.

In addition to the above costs, there are costs such as warehousing, transportation, loading and unloading, etc. that make up the cost of a textbook.

The issue is whether the cost of textbooks according to the 2018 Program has been calculated correctly and sufficiently by the units implementing the socialization of textbooks, but the Supervisory Team has not mentioned it. The inspection and examination of the price of any goods sold on the market must also check the product cost of that item.

According to the author of this article, the selling price of textbooks is determined by the following formula: "Total cost of the product + expected profit (if any) + special consumption tax (if any) + value added tax". Other taxes (if any) are implemented according to Clause 1, Article 10 of Circular 25/2014/TT-BTC. Textbooks are a special type of goods, so before listing the selling price, businesses must develop a price plan and submit it to the competent state agency for approval. I think this is an issue that the National Assembly 's Supervisory Delegation needs to consider carefully.

A detailed and thorough review from the cost determination stage to the selling price determination stage of a commodity subject to market price is extremely important. It not only provides a price difference figure to report to superiors, but also helps management agencies understand the reasons that have created such a price difference. If the price difference is reasonable for reasons such as increased material prices, labor prices, and other factors that make up the product cost, leading to a reasonable increase in the selling price according to the laws of a socialist-oriented market economy, it needs to be announced publicly and transparently to reassure the people. If violations are discovered, it is necessary to promptly request the agencies to intervene to promptly correct them, ensuring transparency, fairness, and publicity.

For example, the amount of money parents have to spend to buy a set of 4th grade textbooks according to the 2018 General Education Program. This set of 4th grade textbooks costs 230,000 VND, while previously, the 2006 set of 4th grade textbooks cost only 87,000 VND. But the cost structure of these two sets of books is not the same. In addition to the factors of material prices, labor, electricity and water, loading and unloading costs, etc., which are factors that make up the price difference between the two sets of books, the specifications, number of pages, number of color and non-color printed books, and paper and ink quality also create different product prices.

The 2006 grade 4 textbooks have 8 subjects, with a total of 9 books; the total number of pages is 1,084; the inside is colored, 7/9 books are printed in 4 colors, 2/9 books are printed in 2 colors; the book size is 17x24; there are no textbooks for 3 subjects: Physical Education, Civic Education, and Information Technology. Meanwhile, the 2018 textbooks have 11 subjects; there are 13 books/set; the number of pages is 1,268; the inside is colored, 9/9 books are printed in 4 colors; the book size is 19 x 26.5

A set of 8th grade textbooks in 2006 has a total of 10 subjects, 12 books; total number of pages is 1,856 pages; 3/12 books are printed in 4 colors, 4/12 books are printed in 2 colors, 5/12 books are printed in 1 color; book size is 17cm x 24cm; there are no books for 3 subjects: Physical Education, Physical Education, and Information Technology. The selling price of this set of books is 135,000 VND. The set of 8th grade textbooks in the 2018 Program, with a total of 11 subjects; has 13 books, 1,524 pages; 13/13 books are printed in 4 colors; book size is 19 x 26.5.

A completely different thing that any monitoring or inspection team needs to note is that, currently, of the three sets of textbooks with full subjects being put into use, two sets of textbooks are from state-owned enterprises, made with state capital; only one set of textbooks is from a private enterprise, made with private money. Therefore, the basis for determining the product cost of these two enterprises is also different. One side uses state capital and assets, such as office buildings, warehouse systems, and there may also be differences in bank loan interest rates. The other side is private, from the office to the warehouse system and other resources, all do not receive any support or incentives from the State.

It can be said that the National Assembly's decision to put textbooks on the list of textbooks subject to supervision is in line with the wishes of voters nationwide. However, the supervision work needs to be fundamental, the results announced by the Supervisory Team need to point out subjective and objective causes, to ensure transparency and fairness while helping to find solutions to reduce textbook prices as voters wish. Only then will public opinion not be troubled by one-sided information of a mechanical comparison nature.

Hopefully, there are many other issues related to the socialization of textbooks that the Supervisory Delegation will pay attention to, with correct answers to reassure voters nationwide, contributing significantly to the successful implementation of the comprehensive education reform as set out in Resolution 29/2013 of the Party and Resolution 88/2014/QH14.

Dao Quoc Vinh

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