慣行農業種植生產管理及成本效益分析-以嘉南地區水稻種植為例

Production Management and Cost Analysis of Conventional Agricultural Cultivation A Case Study of Rice Planting in Southern Taiwan

張博汶(Bo-Wen Zhang)

指導教授 ： 黃俊平

國立虎尾科技大學/管理學院/工業管理系工業工程與管理碩士班/碩士(2017年)

摘要

台灣水稻種植目前都為中小農戶居多而種植方式也皆大多數處於慣行農業，本文探討嘉南地區慣行農業水稻之生產風險因子及成本效益分析，生產成本及風險因子取自於嘉南地區中小農戶數戶，取樣對象為耕種總面積為10公頃資本額100~150萬之中小型農戶數位不同經營者，本文對嘉南地區中小農戶進行資料採集，取得此區域的生產模式、生產成本以及面臨生產瓶頸，田租及工資佔總成本分別為34%及35%，因此生產總成本之固定成本之中約有69%成本較難以用管理手法進行有效進行成本管控，變動之物料肥料及農藥使用佔總成本比例為12%，採購大型農機將工資部分轉為油料、貸款及維修等部分之消耗，工資部分相差3~5%，消耗部分平均增加10%。
一期作物生產成本在95%信賴區間下[81509 ,114440]二期作為[84375 ,122636]，一、二期成本信來區間有明顯差異，資料顯示一期作耕種總成本及成本變異性較低例於耕種，因此可以判定依期作物在成本控制上有絕對優勢；成本效益分析分為一期、二期以及總年度以型I誤差α= 0.05進行統計檢定，其統計結果如下：
1.一、二期作物耕種成本於分析及檢定之下，證明了一、二期
作物耕種成本有明顯差異，且一期作有較低成本優勢。
2.一期作物在檢定下結果顯著，證明於一期作的耕種下有實質
利潤可圖。
3.二期作物因應颱風因子檢定之下結果不顯著，將會造成虧
損。
4.二期作物之成本效益於統計檢定下，在放寬α=0.1之條件下
可得統計上之顯著性。
5.在稻作年度收益-成本檢定之下證明稻作依然有利可圖。

關鍵字

慣行農業 ； 水稻生產 ； 成本效益

並列摘要

Rice farming in Taiwan is largely run by small and medium-sized farmers (SMFs) and the majority of them still practice conventional farming. This paper investigates risk factors and cost effectiveness in terms of rice production from conventional farming in Taiwan’s Chianan (Chiayi and Tainan) region based on the data of production costs and risk factors collected from SMFs in this region. The sample consisted of several small and medium-sized farm operators each with a total farming area of 10 hectares and a capital of NT$1-1.5 million. Based on the data collected from SMFs in the Chianan region, the rice production model in this region was obtained, which revealed production costs and bottlenecks encountered in production with land rents and wages accounting for 34% and 35% of the total cost. This means about 69% of fixed costs in the total production cost are difficult to be addressed by management approaches for effective cost control. Variable costs associated with material, fertilizer and pesticide use constituted 12% of the total cost. Purchase of large farming machines turned part of wages into consumption costs associated with fuels, loans and maintenance and the resultant combined costs had a 3-5% difference from wages, with an average 10% increase in the consumption costs
First and second crops differed significantly in confidence intervals for cost-effective ratios, which were 95% [81509 ,114440] for the former and [84375 ,122636] for the latter. According to the data, the total farming cost and lower cost variability associated with the former are conducive to farming and therefore it can be determined the former has an absolute advantage in terms of cost control. The cost effectiveness analysis consisted of statistical tests on farming costs for first, second and annual crops with a type I error α= 0.05. The statistical results are as follows:

1.The analysis and tests on farming costs for first
and second crops proved significant cost
differences between the two with the former having
the advantage of lower costs.
2.The test on farming costs for first crops yielded
significant results, proving first crops were
substantially profitable.
3.The test on farming costs for second crops yielded
insignificant results due to the typhoon factor,
indicating inevitable loss.
4.The statistical test on the cost effectiveness of
second crops could yield statistical significance
under the loosened condition of α=0.1.
5.The test on annual benefits to costs of rice crops
proves rice crops were still profitable.

並列關鍵字

Cost Analysis ； Production Management ； Conventional Agricultural Cultivation

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