慣行農法管理與營銷績效之研究-以A香蕉農場為例

本研究以探討A香蕉農場為例，進行香蕉慣行農法管理與營銷績效之探究，分析A香蕉農場與屏東縣自2017至2019年從生產成本、收益分析及損益平衡點研究結果發現：平均生產成本部分，A農場生產費用總計352,697元，較屏東縣平均生產成本409,211元，節省56,514元，減少13.81%；收益分析部份，A農場農企業利潤3年平均為118,422元，屏東縣農企業利潤242,438元，A農場減少124,016元，降低51.2%；損益平衡點分析部份，A農場銷售額471,119元較屏東縣銷售額651,650元，減少180,531元，降低27.7%；A農場損益平衡點銷售額94,977元，屏東縣損益平衡點銷售額52,662元，因A農場及屏東縣蕉園之銷售額均高於損益平衡點銷售額，損益平衡點比率值均低於60%以下，有獲利表現，表示香蕉產業值得投入。在產銷履歷農產品收益部份，有無履歷標章部份，兩者也有差異情形；本研究依據結果提出「經濟規模決定通路優勢之限制」、「預警制度建立精準掌控產量」、「香蕉栽種以輪作方式恢復地力維持一定產量」、「檳榔做為香蕉支柱節省材料成本」及「建立銷履歷專區」等五項相關營銷管理績效具體建議，做為後續研究者之參考。

關鍵字

香蕉；慣行農法管理；產銷–履歷農產品；營銷管理績效

並列摘要

This study takes the discussion of Banana Farm A as an example to explore the management and marketing performance of bananas according to customary agricultural methods, This study found that Banana Farm A and Pingtung county's research results to base on the analysis of production costs, income analysis, profit and loss balance points from 2017 to 2019 and theresults showed: Amone the average production of cost, production cost of Banana Farm A was NT$352,697 totally which was lower than the Pingtung County (NT$409,211 totally). Farm A was lower of NT$56,514 which was about 13.81%; For the income, the 3-year average profit of Farm A was NT$118,422 which was lower than average of Pingtung County Company (NT$242,438) and Farm A did reduce income for NT$124,016 which was about 51.15%. In the break-even analysis, the sales at the break-even point of Farm A was NT$471,119 and the Pingtung County was NT$651,650, the Farm A did reduce an income of NT$180,531 which was 27.7%; The sale volume at the break-even point was NT$94,977 and the Pingtung County did reduce a sale of NT$52,662. Due to the actual sales are higher than the sales at the break-even point, the ratio value is below 60%, the banana industry is worth investing in. There are differences in the traceable agricultural products income, whether there is a history badge or not; Based on the results, this research puts forward the “restriction of the economic scale determines the advantage of the channel”, “the establishment of an early warning system to accurately control the output”, and “the banana planting is in rotation. The five related marketing management performances, such as restoring the soil to maintain a certain output, "betel nut as a banana pillar to save material costs", and "establishing a sales history area" are specifically used as references for subsequent researchers.