How to calculate the production cost of tissue culture seedlings?

(1) Direct production cost (calculated by producing 65438+ 10,000 test-tube seedlings): It is estimated that the whole process of producing 65438+ 10,000 test-tube seedlings (including subculture inoculation, rooting induction, etc.) will consume about 15002000L of culture medium. ), and calculate the drugs, labor wages, electricity consumption and various consumables (such as alcohol) prepared by the culture medium.

Among them, the power consumption during breeding often accounts for a large proportion. If we can make full use of natural light, reduce artificial lighting and make rational use of light sources, the cost will be greatly reduced. In addition, with the improvement of various production technologies and the introduction of automation equipment, expanding production scale can also effectively reduce direct production costs. Generally speaking, the direct cost of each tissue culture seedling can be controlled at 0. 20 below 3 yuan.

(2) Depreciation of fixed assets (plant, equipment and equipment maintenance, etc.). ): According to the scale of tissue culture factory with an annual output of 1 10,000 seedlings, the investment in workshop and basic equipment is about 1 10,000 yuan. If the depreciation is calculated at 5% per year, that is, the depreciation cost is 50,000 yuan, the cost of each tissue culture seedling will increase by about 0.05 yuan.

(3) Marketing and management expenses: The marketing and management expenses are calculated as 30% of the original cost of seedlings, and the cost of each tissue culture seedling is increased by 0. 10. 13 yuan. According to the total cost, the production cost of each tissue culture seedling is 0. 350 5 yuan. Therefore, the tissue culture seedling factory must be careful when selecting plant varieties for production. It is necessary to choose varieties with market prospects and high prices for large-scale production, otherwise losses may be caused. (4) Value-added of tissue culture seedlings: The above is the cost estimation of general tissue culture seedlings. With the improvement of production technology and management level and the expansion of production scale, the production cost can be further reduced. In addition, the whole economic benefit of the factory can be improved by selling plug seedlings or nutrition pot seedlings, cultivating rare plants and virus-free seedlings, cultivating patented varieties of tissue culture seedlings, and improving the content of effective medicinal components in the culture through tissue culture.