Study On Valuation Of Seedling Assets Of Tianjin LD Garden Nursery Under The Method Of Replacement Cost

With the rapid development of landscape greening industry in China,Seedling trading market is becoming more active.The resulting economic problems of seedling assets are increasing,the valuation of seedling assets is one of the most important problems.Therefore,The research on the valuation of seedling assets has important theoretical and practical significance.This paper is mainly through the case analysis and comparative analysis method,the valuation of seedling assets under the method of resetting cost is studied.The biological characteristics and management characteristics of seedling assets are summarized in this paper,it is pointed out that seedling assets are characterized by life and double factors.Nursery seedlings exist a wide variety of different types of intercropping and seedling growth differences between the large,seedling planting,selling frequent characteristics.The assessment should take full account of the seedling growth situation in the assessment,timely quality adjustment;In the study of evaluation methods,Because seedling assets usually lack open and active trading markets,market method in assessing the basis for assessing market prices to determine insufficient,unable to reflect the risk of unsalable seedlings,there are certain limitations;The cost method is based on the theory of labor value.The actual cost of the nursery will be constructed as the actual value of the seedling assets,can effectively evade the seedling of unsalable caused by the risk of depreciation.and the value of the stock price of the seedling asset in the replacement cost method has historical information,the price determines the basis more reasonable.So in terms of the current situation,in the background of imperfect seedling market development,the replacement cost method is more suitable for evaluating the value of seedling assets.This paper analyzes the advantages and disadvantages of various evaluation methods,Enrich the appraisal content of seedling asset value.For different kinds of seedling assets,the seedling assets of the same kind of different growth phases were summarized.Including its quality adjustment coefficient,The determination of price adjustment coefficient.While,this article focuses on the deficiencies in the assessment,and A tentative idea of establishing the stock valuation system and seedling asset growth database is proposed.In order to make a deeper study on the valuation of seedling assets.