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4 苗圃经济管理4.1 在保证苗木符合产量、质量标准的前提下,苗圃都要努力提高劳动生产率,减少各种消耗,降低育苗成本。4.2 苗圃实行对内企业化管理,单独进行经济核算。4.3 苗圃实行统一的资金核算,苗木成本核算和经营盈亏核算制度。4.3.1 资金核算。分别计算固定资金和流动资金产值率。固定资金产值率=(苗圃全年总产值/生产性固定资金总额)×100%
4 Nursery Economic Management 4.1 In ensuring seedlings meet the output, quality standards under the premise of nurseries should work hard to improve labor productivity, reduce consumption and reduce nursery costs. 4.2 Nursery management within the enterprise, a separate economic accounting. 4.3 Nursery implementation of a unified financial accounting, seedling cost accounting and operating profit and loss accounting system. 4.3.1 financial accounting. Calculate the fixed capital and liquidity output rate respectively. Fixed capital output rate = (nursery annual output value / total fixed capital) × 100%