基于抽样调查的我国大菱鲆养殖成本收益分析

借鉴国内外农产品成本收益分析指标体系的设立方法和相关研究理论,选取河北、辽宁、山东等主产区不同规模的27家鲆鲽鱼类养殖单位作为样本,就大菱鲆养殖成本及销售价格等数据进行调查统计,并利用对比分析法、盈亏平衡点分析法、敏感性分析以及建立计量模型等方法,对27个调查样本的相关数据进行成本收益分析,结果表明企业提高产销量对利润的提高影响积极,企业利润对单价是富有弹性的,而对于单位变动成本和固定成本来说是缺乏弹性的,企业能较快速收回成本的项目,饲料价格、用电费用、单位固定成本折旧和销售量对毛利润具有显著性的影响。

Cost-benefit analysis of Flatfish aquaproduct in China in 2010

This article refers to the establishing methods and related research theories of agricultural products Cost- benefit analysis indicators system domestic and overseas.Selecting 27 Flatfish aquaculture enterprises of different scale in Hebei,Liaoning,and Shandong provinces which are main producing areas as samples,making investigation statistics based on the data of Turbot culture cost and the sales price.Making Cost-benefit analysis with comparison analysis,profit and loss balance points analysis,sensitivity analysis and econometric model on the related data of 27 investigation samples.The results show that enterprises production and sales can enhance profit by improving production and sales.The profit on the price is flexible,and the unit variable cost and fixed cost are lack of flexibility,the enterprise can recover the cost of the project quickly,The impact of feed price,electricity cost,fixed cost depreciation and sales units in gross profit is significant.