软枣猕猴桃组培工厂化生产育苗成本核算

根据软枣组培苗生产实践的资料数据，以年生产 100 万株软枣组培成品苗的规模进行其生产成本核算和分析，结果表明：软枣猕猴桃组培育苗整个生产成本包含材料费、水电费、人工劳务费、基建折旧、设备折旧5个部分，单株成本为1.635元。从整个成本结构中分析，劳务、基建、材料三项占主要部分，其中劳务费占总成本的 31.07%，基建折旧费占比29.66%,二者占据了总成本的60.73%的占比。通过成本核算分析，为降低软枣猕猴桃组培规模化育苗中的生产费用提供依据，并将为研究猕猴桃其他品种组培育苗成本提供借鉴，最大限度的促进研究与生产的结合。

Cost Estimation of Factory Production Seedling Through Tissue Culture of Actinidia arguta

According to the data of the production practice of tissue culture seedlings of Actinidia arguta, the production cost accounting and analysis were carried out on the scale of annual production of 1 million tissue culture seedlings of A. arguta. The results showed that the whole production cost of tissue culture seedlings of A. arguta includes 5 parts, material, water and electricity, labor, capital depreciation and equipment depreciation. The cost of single seedling is 1.635 yuan. Through the analysis of the whole cost structure, the labor, capital construction and materials, account for the main parts, among which labor cost accounts for 31.07% of the total cost, capital depreciation expense accounts for 29.66% , which both accounts for 60.73% of the total cost. Through the cost accounting analysis, it will provide the basis for reducing the production cost in the large-scale tissue culture of A. arguta, and will provide the reference for studying the cost of tissue culture of other kiwifruit varieties, maximize the integration of research and production.