花卉共同經營班農場經營之個案研究

A Case Study on Farm Management for a Joint Farming Group

林月金(Ye-Jin Lin)

《臺中區農業改良場研究彙報》 46期 (1995/03) Pp. 37-46

https://doi.org/10.6956/BTDAIS.199503.0037

摘要

該共同經營班從事切花生產的共同事業，是非常理想的農業生產組織型態。本研究希望分析其經營管理特性與財務狀況，供作農業產銷班輔導之參考。分析結果顯示，該班全年農場經營利潤2,853,664元，利潤率15.7%，農場淨所得與自有資本報酬同為3,286,814元，自有資本報酬率高達60.7%，總資本報酬率35.3%，自有資本比率46.4%，長期資本比率93.8%，設備投資安全率29.1%，流動比率1,150.3%，速動比率532.0%，權益比率86.7%，固定比率58.7%，總資產週轉率1.8，固定資產週轉率8.5，自有資本週轉率3.4，每公頃耕地生產力7,381,091元，每一人工等數的生產力5,712,825元，每元資產的生產力1.78元。綜合而言，該班收益高，但非現金收入比率亦高，短期償債能力極高，長期償債能力尚可，財務流動性及安全性佳，固定資產及自有資本回收快，總資本回收略慢，生產力極高。建議：（一）加強市場資訊蒐集，建立消費者導向的行銷理念；（二）加強種球管理；（三）償還部分長期借款，減少長期負債，或增資以增加自有資本；（四）記賬期能更為詳細，以便分析各種切花之生產成本及收益，供作擬定生產計畫參考；（五）訓練班員自己分析記賬資料，並利用記賬資料，進而改善農場經營；（六）加強研究發展。

關鍵字

農業經營 ； 個案研究

並列摘要

The joint farming group engaged in the cut-flower enterprise is an excellent type of production organization. The purposes of this study were to analyze the characteristics of farm management and financial status in order to use as reference for guiding the agricultural production and marketing groups.The results obtained showed that the annual management income was NT2,853,664, the ratio of management income to business receipt was 15.7%, Both the net farm income and the return to operator's capital were all equal to NT3,286,814. The rate of return on operator's capital was 60.7% and that on total capital was 35.3%. The ratios of operator's capital and of long-term capital were 46.4% and 93.8%, respectively. The rate of security on equipment investment was 29.1%, current capital ratio was 1150.3%, fast capital ratio was 532.0%, the ratios of net worth to liability and of fixed assets to net worth were 86.7% and 58.7%. Turnover rates for total capital, fixed assets and operator's capital were 1.8,8.5 and 3.4, respectively. The productivity per hectare of cultivated land was NT7,381,091, the productivity of one person equivalent was NT5,712,825 and that of capital was NT1.78.In general, the revenue for this joint farming group was high, but non-cash receipt was also high. It was excellent solvency for short-term debt although it may be just all-right for long-term debt. The liquidity position and security of finance were favorable. The recovery periods of fixed assets and operator's capital were very short although that of the total capital may be longer. The productivity for this business was very high.In conclusion, several suggestions could be made as following: (1) Strengthening the collection of market information and establishing the marketing concept conducted by consummers. (2) Strengthening the management of seeds. (3) Repaying some long-term loan in order to reduce long-term liability, or adding operator's capital. (4) Farm record-keeping should be in detail so that the production cost and revenue of individual cut-flower can be analyzed and data obtained may be used for planning of the future production. (5) Training the members in the joint farming group to analyze record-keeping data and utilize data for improvement of farm management. (6) Strengthening the program for research and development.

並列關鍵字

agricultural management ； case study