豐禧農場隸屬於興南鑄造廠股份有限公司,於2013年2月成立。目前農場全區153,237平方公尺,在生產端全採有機種植,並已取得有機農產品認證。有機生產面積9.93公頃,依據不同時節有不同品項蔬果與特用作物,全年皆有農產品產出。本研究以個案研究方式,先以SWOT未來經營休閒場的內外部環境因素,然後依據「利用核心資源塑造核心產品:保護環境生態與推廣農村文化」的規劃原則下,擬定以「飲水、食源」為主題的經營策略。最後預估期初投入資本以及假設每年進行資本預算3萬人次到訪的假設下,進行基本財務分析。 預計期初投入成本2,580萬元,其後每年營運挹注盈餘3,869,436元。計畫期間10年,淨現值為-202.4萬元,內部報酬率8.14 %,顯示不具財務可行性。但是提高農產品銷售金額每公斤增加10元,則每年盈餘12,085,436元,淨現值為4,845.71萬元,內部報酬率45.76%, 根據NPV,IRR決策原則,為可行之投資計畫。
Fancy farm was founded in Feb 2013, which is the subsidiary of Shin Nan Casting Factory Co., Ltd. The area of the farm had been reached to 153,237 square meter till now and had been all organic planted. The TAF certificated area also reached to 9.93 ha and had offered different variety of fruits and vegetables all the seasons. This study was based on the SWOT analysis .Conclusion shows that to leverage the core resource to make the core product and protecting the environment to promote the culture of the village are two main success factors to reach the final goals : Pure source of food and water . The finance analysis is based on the assumption of 30 thousand visitors per year while the initial investment is 25.8 million NTD dollars . The earnings per year will be re-invested as amount off 3.8 NTD million dollars. The net present value in 10 years of this project is -2.02 million NTD dollars while the internal return rate shows 8.14% . This project fails under this financial calculation . The way to improve this project is to raise the price of agriculture goods 10 NTD dollars per KG to sell . Earnings will be 12.08 million per year while the NPV improves to be 48.45 million NTD dollars . Finally , the IRR will be 45.76% and shows the workability of this project .