江苏省兴化县河蟹养殖成本收益分析

Cost-benefit analysis of crab culture in Xinghua County of Jiangsu Province

借鉴国内外水产养殖成本收益分析的相关研究理论及核算指标体系的设立方法,根据实地调研的数据对兴化产区2017及2018年河蟹养殖成本收益进行分析比较,结果表明:(1)2018年兴化县河蟹养殖的平均成本投入高于2017年,其中可变成本大于固定成本,2018年饲料费用超过土地租金,成为最大支出项。(2)2018年兴化县河蟹养殖的亩均产量、亩均净利润、成本利润率、销售利润率均高于2017年。(3)2018年兴化县河蟹养殖的盈亏平衡产量高于2017年,盈利空间保持较高水平,净利润对不确定因素的敏感性与2017年基本一致,由高到低依次为销售价格、可变成本、固定成本。(4)通过建立计量模型,发现2018年养殖过程中的饲料费用、土地租金、平均售价、产量对净利润具有显著性影响。

Based on the establishment method and relevant research theory of cost-benefit analysis index system of aquaculture at home and abroad, this paper analyzes the cost-benefit of crab culture in 2017 and 2018 in Xinghua production area according to the data of field survey. The results show that:(1) The average cost input of crab culture in Xinghua County in 2018 is higher than that in 2017, in which the variable cost is greater than the fixed cost. In 2018, the feed cost exceeded land rent and became the largest expenditure item in cost composition.(2) In 2018, the average yield per mu, net profit per mu, cost profit rate and sales profit rate of river crab culture in Xinghua County were higher than those in 2017.(3) In 2018, the breakeven production is higher than that in 2017, and the profit space remains at a high level. The sensitivity of n et profit to uncertainty factors is basically the same as that in 2017. The order from high to low is sales price, variable cost and fixed cost.(4) Through the establishment of the measurement model, it is found that the feed cost,land rent, average selling price and output in the breeding process in 2018 have a significant impact on the net profit.