To state an obvious fact, publishing is a business.
Publishers produce products that will make a profit. If you want to find a publisher for your work, it is useful to know what goes into the decision.
If you are self publishing, it is good to be realistic about what you are letting yourself in for. If you are prepared to suffer a loss for the pleasure of being a published author, it is sensible to assess just how much that loss might be.
This post explains the profit and loss account of a book.
Visit my websites via the links at the top of this page.