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当前位置: 首页 > 文章 > 考来木组培快繁成本核算及经济效益分析 上海农业学报 2018 (4) 121-126
Position: Home > Articles > Cost accounting and economic efficiency analysis of rapid propagation in vitro of Correa Carmen Acta Agriculturae Shanghai 2018 (4) 121-126

考来木组培快繁成本核算及经济效益分析

作  者：
罗小莲;吕秀立;尹丽娟;张群;关媛;郭小芳
关键词：
考来木;组培生产;成本核算;经济效益
摘  要：
根据20万株考来木组培苗的生产情况,分类核算其生产成本,并分析其经济效益。结果表明:培养室用电、移栽基质、人工费的成本所占比例较高。考来木组培生产成本为2.46元(人民币,下同)/株,通过组培规模化生产,可为市场供应质优价廉的种苗,生产厂家、种植户、绿化工程公司均可受益。研究结果可为行业相关人员计算工厂化育苗成本、制定商品苗价格、提高经营管理水平和降低生产成本提供参考。
译  名：
Cost accounting and economic efficiency analysis of rapid propagation in vitro of Correa Carmen
作  者：
LUO Xiao-lian;LU Xiu-li;YIN Li-juan;ZHANG Qun;GUAN Yuan;GUO Xiao-fang;Broad Landscape Construction and Development Co.,Ltd.;Shanghai Academy of Landscape Architecture Science and Planning;Shanghai Engineering Research Center of Landscaping on Challenging Urban Sites;National Forest Genetic Resources platform—Shanghai Sub-platform;Forest and Fruit Tree Research Institute,Shanghai Academy of Agricultural Sciences;Dezhou Shijifeng Horticulture Scientific and Innovation Co.,Ltd.;
关键词：
Correa Carmen;;Tissue culture;;Cost accounting;;Economic efficiency
摘  要：
Based on the statistics from the production of 200 000 plantlets of Correa carmen by the tissue culture technology, the paper analysed the economic efficiency by means of discussing the various types of costing. The results showed that electricity for the tissue culture room, the transplanting substrate and the manual labour account for high proportion of the total cost. The cost per plant propagated in vitro was 2. 46 yuan. Largescale production by tissue culture could supply for the market quality and cheap seedlings,benefiting producers,growers,and green engineering companies. This study can provide reference for the concerned industry in terms of cost accounts, pricing of the seedlings propagated, and help improve the management and reduce costs of production.

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