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在段木香菇发展过程中,由于传统栽培技术和经营管理水平低下,加上市场价格变幅较大,香菇收益极不稳定。其经营方式均为小规模个体经营,并多以农业或林业的兼业形态存在。又技术要求相对较高,生产效益较低,直接影响了段木香菇的发展。随着科学技术进步,香菇生产和管理水平的提高,消费市场进一步扩大,香菇产量和收益越来越稳定,并成为独立的产业,在农村经济中发挥着重要作用。同时,香菇经营方式也由零星栽培变为大规模专业化经营。这种经营方式的变化,迫使香菇栽培者不仅需要掌握先进配套的栽培技术,而且需要运用现代化的管理手段去经营菇场,用较少的投资获得较多的利润。因此,重视成本核算是现代化段木香菇栽培不可忽视的重要方
In the process of the development of Duanmu mushrooms, due to the low level of traditional cultivation techniques and management, coupled with the large market price volatility, mushroom income is extremely unstable. Its mode of operation is small-scale self-employed, and more to agriculture or forestry exist concurrently. The technical requirements are relatively high, low production efficiency, a direct impact on the development of Duanmu mushrooms. With the advancement of science and technology, the production and management of champignons have been enhanced, the consumption market has been further expanded, the yield and income of mushrooms have become more and more stable, and become independent industries, playing an important role in the rural economy. At the same time, mushroom management mode from sporadic cultivation into large-scale specialized management. This change in mode of operation forced the mushroom growers not only to master the advanced supporting cultivation techniques, but also need to use modern management methods to operate the mushroom farm with less investment to gain more profits. Therefore, the emphasis on cost accounting is an important part of the cultivation of modern wood mushrooms can not be ignored