CAJ | 학술논문

以广西国有维都林场组培厂为例,在年产500万株桉树轻基质组培苗的生产情况下,对组培苗生产、轻基质制作、炼苗及成苗等三个业务分部进行生产成本核算,并分析其成本的控制。结果表明：组培苗生产分部占总成本的42.721%,轻基质制作分部占总成本的27.941%;炼苗及成苗分部占总成本的15.902%;其他占总成本的13.436%。桉树轻基质组培苗主要在操作员工和管理人员方面进行成本控制。
이엄서국유유도림장조배엄위례,재년산500만주안수경기질조배묘적생산정황하,대조배묘생산、경기질제작、련묘급성묘등삼개업무분부진행생산성본핵산,병분석기성본적공제。결과표명：조배묘생산분부점총성본적42.721%,경기질제작분부점총성본적27.941%;련묘급성묘분부점총성본적15.902%;기타점총성본적13.436%。안수경기질조배묘주요재조작원공화관리인원방면진행성본공제。
This study focuses on the conanereial production of five million Euca/yptus tissue- culture plants at Guangxi Weidu State - owned Forest Farm with light media cultivation techniques. The production costs for these tissue - culture plants are analyzed along with potential cost savings. The components contributing to to- tal costs have been analyzed, and the share accounted from by the three most importsnt components - compris- ing production of tissue culture shoots, preparation of the light - media substrate, post - transplant hardening and then other costs were： 42.721%, 27.941%, 15.902% and 13.436% respoctively. Achieving control d the total production cost Euca/yptus tissue - culture plants was found to depend primarily on control d tis- sue culture operational staff cost and n, mnagement cost ~nents.