Since the first printers settled in Castile, books were regulated as a basic necessity and their retail prices were controlled. The bestselling works were sacred prayer books. The printing monopoly in Castile was enjoyed by a Flemish workshop (Plantin). In 1732 Antonio Bordazar de Artazu, authored, printed and distributed to the authorities a Memorandum in which he tried to prove that Spanish printers were able to print books at lower prices and still maintain quality standards. This Memorandum presented a costing model, and provides an early example of the use of cost accounting to challenge a monopoly in Spain.
Martinez Guillen, Jesus
"Bordazar memorandum: Cost calculation in Spanish printing during the 18th century,"
Accounting Historians Journal: Vol. 32
, Article 5.
Available at: https://egrove.olemiss.edu/aah_journal/vol32/iss2/5