有機蔬菜農場經營效益之個案研究

A Case Study of Organic Vegetable Farm Operated Achievement

陳世芳(Shih-Fang Chen) ； 戴登燦(Deng-Tsann Day)

《臺中區農業改良場研究彙報》 105期 (2009/12) Pp. 13-21

https://doi.org/10.6956/BTDAIS.200912.0013

摘要

有機農業在臺灣已發展二十餘年，隨著消費者對食品衛生安全及品質的重視，食用有機蔬果蔚為現代人養生樂活之風潮。本研究以有機葉菜栽培農場之個案分析，瞭解其經營概況、成本收益、設施利用效率，藉以評估有機蔬菜農場之經營能力。分析結果顯示，該個案2009年每公頃生產成本為2,748,621元，其中人工費最多，佔總生產成本之55%，其次是農用設施折舊費佔14%，個案之生產成本較慣行栽培對照戶每公頃多20.9%，其中種子費、肥料費、病蟲害防治費、能源費、其他生產資材及運銷費、農機具折舊費均較對照戶支出少，每公頃淨益1,450,771元。在損益平衡點分析，實際銷售金額及銷售量均高於損益平衡點之銷售金額及銷售量，表示經營可確保利潤，損益平衡點比率31.29%，顯示農場經營在獲利之安全範圍，即使市場供應量增加，當銷售價格降低20%時，維持目前銷售量之經營規模仍可確保其利潤。因之，建議經營者應朝向培養後繼者之有機農業栽培管理技術，維持既有之通路，適當控制生產成本與計畫生產，將可永續經營。

關鍵字

有機蔬菜 ； 生產成本 ； 收益

並列摘要

Organic agriculture has been developing for more than two decades in Taiwan. As modern consumers begin to emphasize food sanitation, safety, and quality, organic agro-products have become a popular trend because they facilitate lifestyles of health and sustainability (LOHAS). The case study presented in this paper identifies the general operation situation, costs, revenue, and facility usage efficiency of an organic vegetable farm to evaluate its operation capability. Analysis results show that the production cost per ha of the case farm was NT$2,748,621 in 2009. This is 14% more than that of the control group, which employed conventional cultivation methods. Labor cost accounted for the majority (55%) of the total production costs, followed by depreciation of agro-facilities of 14%. However, the costs of seed, fertilizer, disease and insect pest prevention and treatment, energy, other production materials and marketing, and farm machinery depreciation were much lower than those of the control group. Net income per ha was NT$1,450,771. Break-even point analysis shows that the actual sales amount and sales volume were higher than break-even sales and volume, indicating that this operation guarantees profits. The break-even point percentage was 31.29%, indicating that farm operation was well within a safe range; i.e., even if a market supply increased and prices fell by 20%, the current operation scale would still ensure profits. Therefore, we suggest that followers adopt organic argriculture management techniques, maintain current distribution channels, control produciton costs, and plan production to realize sustainable operation.

並列關鍵字

organic vegetables ； product cost ； revenue