|Table of Contents|

Margin of Safety and Profit Sensitivity Analysis of Protected Vegetable Production(PDF)

《北方园艺》[ISSN:1001-0009/CN:23-1247/S]

Issue:
2017年18
Page:
192-197
Research Field:
Publishing date:

Info

Title:
Margin of Safety and Profit Sensitivity Analysis of Protected Vegetable Production
Author(s):
WEI Deyun; LU Jun
Jiyang College，Zhejiang A & F University，Zhuji,Zhejiang 311800
Keywords:
protected vegetable; break even point; margin of safety; profit sensitivity analysis
PACS:
-
DOI:
10.11937/bfyy.20170217
Abstract:
This study took the survey data of 30 greenhouse vegetable farmers in Lin′an city，Zhejiang Province in 2016 as sample，the cost structure，break even point，margin of safety and sensitivity coefficient of profit influencing factors in the amenities vegetable production were analyzed.The results showed that the greenhouse construction cost and labor cost accounted for a large proportion in the cost structure of protected vegetable planting，then followed by fertilizer cost，plastic sheeting cost，pesticide cost，and seedlings cost，the least was agricultural machinery operation cost.The descending ranking of sensitivity coefficient of profit influencing factors in the greenhouse vegetable planting were as follows,unit price，sales volume，unit variable cost，total fixed cost.The volume of sales at break even point was 1 265.02 kg，beyond this point was the safety margin.The multiple factor sensitivity analysis could predict the profit of protected vegetable production in 2017.This research provided an explore way to analyze and solve the profit and loss balance problems for protected vegetable production.

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Last Update: 2017-10-07