臺灣荔枝產業經營績效分析

Operating Efficiency of Litchi Industry in Taiwan

李應坼(Ying-Che Lee) ； 戴劍鋒(Chien-Feng Tai) ； 李婕寧(Chieh-Ning Li) ； 彭克仲(Ke-Chung Peng)

《台灣農學會報》 17卷2期 (2016/06) Pp. 192-214

https://doi.org/10.6730/JAAT.201606_17(2).0005

摘要

本研究利用農產品生產成本調查資料分析2008～2013年荔枝產業之經營狀況、經營成果。研究發現如下：1.黑葉荔枝單位面積產量以臺中市8,515公斤為最高，最低則是高雄市5,395公斤；生產費用以臺中市156,175元/公頃為最高，最低則是高雄市130,535元/公頃；收益以臺中市65,871元/公頃為最高，最低則是彰化縣-27,188元/公頃；單價以高雄市35元為最高，最低為彰化縣19元，整體之生產成本中以人工費最多，其次為流動資本財。與黑葉相較下，玉荷包不論是平均產量、生產費用、收益及單價皆比黑葉荔枝高，生產成本中也以人工費最多，其次為流動資本財。2.荔枝產業經營成果，就生產區域的所得率來看，最高為高雄市70.79%，最低為南投縣37.95%，整體而言所得率55.90%仍在可接受範圍；就利潤觀點而言，農企業利潤最高為臺中市59,040元/公頃，利潤率最高為高雄市29.94%。從2008～2013年彰化縣與南投縣之利潤率，2009年之後彰化縣與南投縣處於年年虧損的情形。相較於黑葉荔枝，玉荷包的所得率高出8.49%；農企業利潤高出黑葉213,971元；利潤率高出34.48%。3.除彰化縣處於虧損情形外，黑葉荔枝各縣市及玉荷包無論有無降低10%售價，損益平衡點皆低於實際銷售量、銷售額，表示均可確保利潤，進一步探討2008年～2013年損益平衡點，臺中市及南投縣5年損益平衡點皆低於實際銷售量、銷售額。

關鍵字

生產成本 ； 損益平衡點 ； 經營績效

並列摘要

This study analyzed the operating efficiency of litchi industry using survey data of agricultural production cost between 2008 and 2013. The analysis results were as follows. 1. For Heiye litchi, the average yield is the highest in Taichung (8,515 kg/ha) and the lowest in Kaohsiung (5,395 kg/ha); the cost of production is the highest in Taichung (NT$156,175/ ha) and the lowest in Kaohsiung (NT$130,535/ha); the revenue is the highest in Taichung (NT$65,871/ha) and the lowest in Changhua (NT$-27,188/ha) and the unit price is the highest in Kaohsiung (NT$35/kg) and the lowest in Changhua (NT$19/kg). Average yields, production costs, revenues and unit prices of Yu-her-pau litchi are all higher than those of Heiye litchi. For different production costs of both Heiye litchi and Yu-her-pau litchi, labor cost is the highest, followed by the cost of flow of capital goods. 2. The regional income ratio is the highest in Kaohsiung (70.79%) and the lowest in Nantou (37.95%). Taichung has the highest profit (NT$59,040/ha) for agricultural enterprises while Kaohsiung has the highest profit margin (29.94%). Both Changhua and Nantou have negative profit ratios between 2008 and 2013.Compared with Heiye litchi, Yu-her-pau litchi is 8.49% higher in income ratio; NT$213,971 higher in agricultural enterprise profit; 34.48% higher in profit margin. 3. Between 2008 and 2013, the amounts of actual sales and prices of Yu-her-pau litchi in all regions, except Changhua, are more than 10% higher than the break-even points, indicating guaranteed profits; while the break-even points in Taichung and Nantou are lower than the amount of actual sales and prices.

並列關鍵字

Production costs ； Break-even point ； Business performance