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中国农学通报

中国农学通报 ›› 2010, Vol. 26 ›› Issue (8): 328-331.

• 农业科技信息 • 上一篇    下一篇

白术生产的财务分析

胡开治1,2,肖忠1,2,全健1,刘燕琴1,2,刘杰1,秦静1   

  • 收稿日期:2009-10-14 修回日期:2010-02-05 出版日期:2010-04-20 发布日期:2010-04-20
  • 基金资助:

    重庆市科技攻关计划项目:酉阳白术GAP规范化生产技术研究及基地建设;重庆市医学科技项目：重庆市优势药材生产的投资评估

Financial Analysis on the production of Atractylodes macrocephala Koidz.

Hu Kaizhi1,2, Xiao Zhong1,2, Quan Jian1, Liu Yanqin1,2, Liu Jie1, Qin Jing1   

  • Received:2009-10-14 Revised:2010-02-05 Online:2010-04-20 Published:2010-04-20

PDF (PC)

998

摘要：

摘 要：【研究目的】指导白术产业化生产。【方法】以2008年重庆市酉阳县社会经济发展状况、白术市场行情为基础，采用农业项目投资评估的方法，开展白术生产（20hm2，r=10%）的财务分析。【结果】估算投入57.18万元,投资利润率2.5%、NPV 0.6万元、IRR13.9%、产量及就地销售价格的盈亏平衡点（动态）分别为2 960 kg/hm2、9.9元/kg、销售价格对NPV的影响最敏感。【结论】白术生产具有一定社会、经济效益，存在一定市场风险。

关键词: 玉竹, 玉竹, 种子, 萌发特性

Abstract:

Abstract: 【OBJECTIVE】 To guide the industrialization production of Atractylodes macrocephala Koidz.. 【METHOD】On the basis of the social and economic development of Youyang county in 2008 and the market change of A. macrocephala Koidz., by the analytical method of agricultural project investment appraisal,the Financial analysis on the planting project of A. macrocephala Koidz.(20hm2，r=10%) was carried out. 【RESULTS】The total project investment estimated was 571 800 RMB yuan, investmental profit margin 2.5%, NPV 6 000 RMB yuan , IRR 13.9%. The break-even point of yield and spot sale price was 2 960kg/hm2, 9.9 yuan/kg respectively. The effect of spot sale price on NPV was most sensitive. 【CONCLUSION】It has some social and economic benefit to plant P. suffruticosa Andr., but with some market risk.