在一些地方,农业增产不增收、生产效益低日益困扰着农村经济的发展。之所以出现这种情况,除农业产业结构不适应市场需求、农产品价格低、农业投入费用高等因素外,农民缺乏成本核算意识,也是其中的原因之一。成本核算不仅包含化肥、农药投入等可变成本,也要考虑土地、灌溉设施等不变成本;既要核算 In some places, increasing agricultural production does not increase income, and the low production efficiency is increasingly plaguing the development of rural economy. The reason why this happens is that farmers’ lack of awareness of cost accounting is one of the reasons for this. Apart from the fact that the agricultural industrial structure does not meet the needs of the market, the prices of agricultural products are low and the costs of agricultural inputs are high, Cost accounting includes not only variable costs such as inputs of fertilizers and pesticides but also constant costs such as land and irrigation facilities;