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二林地區林姓釀酒葡萄農經營農村酒莊之個案研究
A Case Study of the Grapevine Farmer Lin Conducts Rural Winery in Erlin Area
摘要
自2002年財政部開放民間釀酒起，二林鎮種植釀酒葡萄之農民紛紛投入新興的農村酒莊，本研究以二林鎮酒莊之個案分析，瞭解其經營管理與財務狀況，供作農村酒莊輔導之參考。本研究應用農場經營五力分析、五管能力分析，分析結果顯示，該酒莊2004年銷貨收入339,140元，銷售成本597,060元，銷售費用198,799元，加上家族勞動報酬淨損59,121元，負債比率1.08%，固定比率0.61，流動比率37.3，速動比率13.95，總資產報酬率-1.57%，純益率-17.4%，自有資本報酬率-1.58%，總資產週轉率0.09次，固定資產週轉率0.15次，自有資本週轉率0.09次，營業成長率-70.4%，每坪酒莊生產力-924元，每一勞動生產力1.03倍，整體而言，酒莊之安定力最佳，而收益力、活動力、生產力、成長力均未達理想值。因之建議經營者應（1）以提供安全衛生的品質為經營目標。（2）積極參與農政單位舉辦之農村酒莊評鑑。（3）持續參與釀酒生產技術與經營管理研習訓練，精進製酒技術。（4）酒莊應與鄰近休閒觀光產業結合，以拓展行銷通路吸引消費者，使財務更為穩健。
並列摘要
In 2002, the Ministry of Finance, ROC terminated the restriction on private winery industry and allowed the folks to start to make wine. Lots of farmers who cultivated winery grape grasped this opportunity and jumped into the operation of rural winery in Erlin. This study is a case-analysis on the rural winery industry in Erlin. The aim is to understand its operating management and financial condition, thus providing a reference and guideline for the operation of rural winery. We conducted five-force analysis for farm operation and analysis of five management abilities to evaluate the competence of the studied rural winery. In 2004, the results revealed that the business receipts, the production cost, the sale expense, and the non-farming loss were NT$ 339,140, 597,060, and 198,799, and 59,121, respectively. The abilities ratio, fixed ratio, current ratio, and quick ratio were 1.08, 0.61, 37.3, and 13.95, respectively. The rate of return on total assets profit, the rate of net profit, and the rate of return on operator's capital were -1.57%, -17.4%, and -1.58%, respectively. The operator's capital turnover, the fixed assets turnover, and the total assets turnover were 0.09, 0.15, and 0.09 times, respectively. The rate of management growth was -70.4%. The productivity of land was -924 NT$. The productivity of labor was 103%. Overall, it performed best in stability. However, the profit, activity, productivity, and growth rate were all sub-optimal and need to be greatly improved. Therefore, we suggest the followings as a guideline for its future operation, 1.To aim its operation at the provision of safe and hygiene wine products. 2.To actively participate the rural winery evaluation system sponsored by the government. 3.To continuously attend the winery technique and business management training courses. 4.To combine rural winery industry with leisure-tourism industry to attract more customers. And to strengthen the development of sale channels, stabilize the financial condition.