鳳梨產業之經營績效分析-以A農場為例分析

An Analysis of Management Performance of Pineapple Industry – A Case Study on Pineapple Farm

李俊霖(Chun-Lin Lee)

指導教授 ： 柯立祥 ； 顏昌瑞

國立屏東科技大學/農學院/農園生產系所/碩士(2016年)

摘要

本研究以A個案農場為例，進行鳳梨產業之經營績效分析研究。利用行政院農業委員會農糧署農產品生產成本調查報告內的次級資料來跟A個案農場統計分析比較。
一般農場管理與企業管理相似，有成本分析、收益分析、經營成效分析、損益平衡點分析。從這些分析來看農場經營成效為何，有何改進地方。
研究成果:肥料費A個案農場少於平均資料26,045元。人工費A個案農場多於平均資料150,397元。家工估值A個案農場少於平均資料93291元。材料費A個案農場多於平均資料147602元。直接費用合計A個案農場多於平均資料322499元。農機具方面A個案農場多於平均資料約33,279元。副產物價值A個案農場多於平均資料約218,246元。平均產量A個案農場少於平均資料約10,396公斤。主產物價值A個案農場少於平均資料約182,155元。損益A個案農場少於平均資料約326,332元。家族勞動報酬A個案農場少於平均資料約419,623元。農家賺款A個案農場少於平均資料約454,932元。每百公斤生產成本A個案農場多於平均資料約531元。損益平衡點分析實際銷售量都多於損益平衡點銷售量。A個案農場實際生產量為40,000公斤，而損益平衡點銷售量4,828公斤。損益平衡點銷售額為108,635元，實際銷售額為900,000元。全都大於損益平衡點。
A個案農場鳳梨生產成本不論是生產量、價格還有成本控管上面，都不如屏東縣和產業平均值。
鳳梨產業是可以從事的，因為實際銷售量都多於損益平衡點銷售量。

關鍵字

成本分析 ； 收益分析 ； 經營成效分析 ； 損益平衡點分析

並列摘要

This business performance study of the pineapple industry is based on the case “farm A”. And all the statistic analysis of Case “farm A” is on the basis of the secondary data of Agriculture Department survey published by the Council of Agriculture.
General farm management is similar to enterprise management. It includes the cost, revenue, business performance and breakeven point analyses. The results can help improving the farm management.
Results:
Fertilizer cost of “farm A” is less than the average 26,045 NTD.
Labor cost of “farm A” is more than the average 150,397 NTD.
Family labor cost of “farm A” is less than the average 93,291 NTD.
Material cost of “farm A” is more than the average 147,602 NTD.
Total direct cost of “farm A” is more than the average 322,499 NTD.
Farm machinery cost of “farm A” is more than the average 33,279 NTD.
By-product value of “farm A” is more than the average 218,246 NTD
Average yield of “farm A” is less than the average 10,396 kg.
Major product value of “farm A” is less than the average 182,155 NTD.
Break-even point of “farm A” is less than the average 326, 332 NTD.
Family remuneration of “farm A” is less than average 419,623 NTD.
Revenue of “farm A” is less than the average 454,932 NTD.
Production cost per 100 kg of “farm A” is more than the average 531 NTD.
The analysis shows actual sales amount is larger than break-even point.
Actual yield of “farm A” is 40,000 kg and sales value is 900,000 NTD. But break-even point sales amount is 4,828 kg and sales value is 108,635 NTD. Both of the actual yield and sales value are greater than break-even point.
Whether the production costs or yield, price and cost control of the pineapple farm A are not as good as Pingtung County and the industry averages.
Pineapple industry is a feasible business because the actual sales volume is more than break-even point sales volume.
Cost analysis, revenue analysis, business performance analysis, break-even point analysis

並列關鍵字

cost analysis ； revenue analysis ； business performance analysis ； break-even point analysis

參考文獻

行政院農業委員會(2014)農業統計年報，台北:行政院農業委員會

行政院農業委員會農糧署(2014)農產品生產成本調查報告，台北:行政院 農業委員會農糧署

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