透過您的圖書館登入
IP:18.217.116.183
  • 學位論文

小型家禽屠宰場經營績效之分析-以苗栗地區為例

Analysis of Management Performance of the Small-Scale Poultry Slaughterhouse in Miaoli Area

指導教授 : 陳政位

摘要


臺灣的有色肉雞以活雞運銷至市場現宰且以溫體販售之方式行之有年,但是市售有色肉雞中只有22﹪經衛生屠宰檢查合格,雖畜牧法早已規定家禽需於家禽屠宰場屠宰,但為顧及傳統市場攤販生計,另訂立之例外條款使得家禽得於傳統市場及臨時攤販集中場屠宰。在禽流感事件不斷發生並為防止民眾遭受感染,政府於2008年推動傳統市集禁止屠宰販售活禽。傳統市場攤販及家禽屠宰業者面臨政策執行壓力下,才開始申設家禽屠宰場,而苗栗地區在2009年政府修正屠宰場申設條件後才開始出現小型家禽屠宰場的設立,目前苗栗地區有2家屠宰業者,其是否符合經濟效率且達到財務上之損益平衡則值得深入探究。 透過實地訪查之發現有以下三點。首先,苗栗地區小型屠宰場單以屠宰業務方面之屠宰收費比實際經營成本低,尚處於虧損狀態。其次,雖然業者兼具有色肉雞飼養者之角色,但是主要收入仍以販售為主要利潤來源,因此以販售利潤貼補屠宰業務之虧損仍足以讓小型家禽屠宰場繼續營運。第三,業者雖然能夠繼續於傳統市場內販售禽肉,但屠宰場經營績效不高,因此本研究建議業者須進一步提升屠宰量及市場規模,才能使小型屠宰場在屠宰業務上達到損益平衡並達成永續經營之目標。

並列摘要


Colored broiler in Taiwan have been transported and slaughtered freshly in markets for years. However, 22% of chickens sold are qualified by Ministry of Health and Welfare. Although Animal Industry Act has ruled that the poultry should be slaughtered in slaughterhouses before, to take the vendors in the traditional markets into consideration, it has set an exceptional clause to make the poultry be slaughtered in markets and temporary fairs. Because the bird flu has kept happening and to prevent people from infecting, the government suggested that the traditional markets are forbidden to slaughtering and selling chickens in the traditional markets are not allowed in 2008. Due to the pressure mentioned above, vendors and butcheries started to apply for a license to establish small-scale poultry slaughterhouses in 2009. There are two butcheries in Miaoli area and it should be examined deeply whether they operate efficiently and reach at the break-even point. Through marketing field research, there are three findings as follows. First, because the charges of small-scale slaughterhouses are lower than the actual operation costs, they are still in the red. Second, although the butcheries are the roles of livestock keepers, profits mainly come from selling. Therefore, the profit of selling must be operating differential subsidy to keep the operation of the small-scale slaughterhouses. Third, though the butcheries are able to keep selling poultry meat, the operating performance of the slaughterhouses is not high. As a result, according to this research, it is suggested that butcheries increase production of slaughtering and the market scope to reach the goal of the break-even point and sustainable management.

參考文獻


4. 呂秀英(2004)。酪農經營效益分析。農業經營管理年刊,第10期,頁1-38。
5. 呂秀英(2013)。台灣肉牛之生產成本與利益分析。臺灣銀行季刊,第64卷,頁144-164。
12. 胡家寧(2007,1月)。臺灣地區土雞生產性能分析。國立臺灣大學動物科學技術學研究所碩士論文。
18. 傅祖慧、潘銘正(1998)。從臺灣的肉品衛生觀點看日本之家禽屠宰檢查實施現況。國立臺灣大學獸醫學學研究所出國考察報告。
20. 黃琮琪、王惠正、陳昇鴻(2007)。我國主要家禽屠宰管理查核取締與監控體系評估分析。中華農學會報。第8期第1卷,頁51-67。

延伸閱讀