Cost Accounting of Persimmon Rapid Propagation in Laboratory

摘要：

The cost of rapid propagation in laboratory was studied by using sweet persimmon. The results showed that under the condition of ignoring capital construction cost, when the tube plantlets was cultured in normal condition and the subculture time was 8 in a year, electricity charge was 9393.6 yuan, which accounts for 52.65％ of the total cost; equipment depreciation cost was 5416 yuan accounting or 30.36％; medium cost was low and it was 1031.05 yuan accounting for 5.78％. From the proportion occupied by every capital, it could be seen that there is veiy great potential to save the capital in electricity charge.

关键词： sweet persimmon cost accounting tissue culture

作者: Rui-jin ZHOU Hui-ling HU Jun-guo ZHOU Zun-chun LIU

作者单位: Henan Institute of Science and Technology

会议类型: 国际会议

会议名称: The 2nd Conference on Horticulture Science and Technology(第二届园艺科学与技术学术会议 CHST 2010)

会议地点: 北京

会议语种:英文

页码: 104-107

在线出版日期: 2010-12-18（万方平台首次上网日期，不代表论文的发表时间）