Aiming at the question of the increasing apple-planting cost in shaanxi province, the data of apple-planting cost in detail from 2001 to 2013 was collected, and the apple-planting cost regression model was built by means of the multiple regression method. Meanwhile, the goodness of fit test for the regression model was verified and t test was performed for the apple-planting cost. The results show that the apple-planting cost is influenced mainly by factors of the family labor, employment, chemical fertilizers and pesticides. The tested multiple regression model can be effectively applied to the benefit evaluation of agricultural cost in apple planting. It is suggested that the planting area and the apple yield should be increased in Shaanxi province in order to enhance the income. Moreover, the transformation of agricultural subsidies, the employment of the materialized labor instead of the live labor and the improvement of labor efficiency can also greatly reduce the apple-planting cost.

apple; cost of planting; goodness of fit; t test