Abstract:According to the data of the production practice of tissue culture seedlings of Actinidia arguta, the production cost accounting and analysis were carried out on the scale of annual production of 1 million tissue culture seedlings of A. arguta. The results showed that the whole production cost of tissue culture seedlings of A. arguta includes 5 parts, material, water and electricity, labor, capital depreciation and equipment depreciation. The cost of single seedling is 1.635 yuan. Through the analysis of the whole cost structure, the labor, capital construction and materials, account for the main parts, among which labor cost accounts for 31.07% of the total cost, capital depreciation expense accounts for 29.66% , which both accounts for 60.73% of the total cost. Through the cost accounting analysis, it will provide the basis for reducing the production cost in the large-scale tissue culture of A. arguta, and will provide the reference for studying the cost of tissue culture of other kiwifruit varieties, maximize the integration of research and production.