苹果种苗繁育是推进烟台苹果产业高质量发展的重要支撑,如何做好种苗繁育的成本核算管理,是苹果种苗生产企业加强成本管理的重要环节.成本管理方法分为作业成本法、变动成本法、目标成本法和标准成本法等.

烟台是中国现代苹果发源地,苹果栽培历史最久、基础最好.烟台苹果以"果形端正、色泽艳丽、果肉甜脆、香气浓郁"名扬四海、驰名中外.烟台苹果的精深加工产品有果汁、果酱、果脯、果胶等七大系列100多个品种,产品出口至东南亚、欧盟、俄罗斯等60多个国家和地区.烟台市苹果深加工产业的振兴延长了苹果产业链,构成了苹果种植与企业生产的双向良性互动,为烟台苹果产业的高质量发展、全产业链构建注入了一剂强心针.本文旨在运用战略管理上的SWOT模型,对烟台市苹果加工业的资源优势、资源劣势及发展的外部机会、外部威胁进行分析研究,并提出相关战略措施和对策建议.

Yantai is the largest apple production city in China,with the longer planting history and the higher total yield.In recent years,with the continuous expansion of the apple industry,the deep processing of Yantai apples has also been vigorously developed.The resilience and competitiveness of the industrial chain supply chain have achieved a qualitative leap,and the export volume and market share of concentrated apple juice have consistently ranked first in the world.However,in development,there are still bottlenecks such as a single product structure,severe homogenization,and weak scale.This article analyzed the current development status and existing problems of Yantai’ s apple processing industry from three aspects:apple production,deep processing,and product research and development.It proposed diversified development ideas and improvement strategies for the apple processing industry,aiming to promote the transformation and upgrading of the apple industry and achieve high-quality development.