水產加工業循環商業模式之比較

隨著永續發展的重要性逐漸被重視，許多產業紛紛響應這個浪潮。其中又以循環經濟這個概念為主流。一改傳統線性生產的模式，力求在減少浪費、促進資源再利用的情況下發展出新的商業模式。台灣是水產加工的大國，加工產生之剩餘資材若能有效利用必能減少浪費，創造商機，固有研究此產業如何有效利用剩餘資材之必要。本研究以屏東某水產加工廠為例，使用循環性評估工具以及成本效益分析指標，對該廠之水產加工剩餘資材進行再利用之兩循環經濟方案，「水蚤養殖方案」與「直接販售剩餘資材」方案進行比較。以水蚤養殖方案而言，循環性評估結果顯示其屬於循環經濟模式中的全循環模式。本研究亦使用淨現值法與益本比法對兩方案進行分析，以10年為投資期限，淨現值為新台幣4,066,360元，益本比為11.81。以直接販售剩餘資材方案而言，循環性評估結果顯示其屬於循環經濟模式中的上游循環模式，同樣以10年為投資期限進行評估，其淨現值為新台幣3,955,453元，益本比為8.14。相較之下，水蚤養殖方案在循環經濟模式中之循環性較高且經濟效益良好，為水產加工場處理剩餘資材較佳的選擇。

關鍵字

水產加工剩餘資材；循環經濟；循環性；成本效益分析

並列摘要

Through the concern of sustainable development has been emphasized gradually, a lot of industries start to response to this wave. The concept of circular economy is the mainstream of the wave, it is very different from the traditional linear economy. Under the circular economy concept, people make every effort to develop the new business model by preventing wasting of resource and promoting resource reuse. Taiwan is one of a leading country of fishery product processing. It certainly can reduce the wasting of resource significantly and creates huge business opportunities if the residue materials produced by the fishery processing factory can be fully utilized under the concept of circular economy. Therefore, the study of how to make the residue materials be well utilized is very important. This study takes a fishery processing factory which is located at Pingtung County, Taiwan as an example, using the tools of circularity evaluation and cost-benefit analysis to compare the two circular economy projects operated by this factory: “Water Flea Cultivation Project” and “Residue Material Selling Project”. The result of the circularity evaluation shows that the water flea cultivation project belongs to the “full circular model” in the circular economy business model. And the result of cost-benefit analysis shows that the net present value of this project will be 4,066,360NTD and the benefit-cost ratio will be 11.81 after 10 years. In contrast, the result of the circularity evaluation shows that the residue material selling project belongs to the “upstream circular model” in the circular economy business model. And the result of cost-benefit analysis shows that the net present value of this project will be 3,955,453NTD and the benefit-cost ratio will be 8.14 after 10 years. According to these results, the water flea cultivation project has higher circularity and economic benefits. It will be a better choice for this fishery processing factory to implement the circular economy.