水產深加工成本系統設計與分析

冷鏈加工是改變石斑魚銷售活魚生鮮短鏈淺碟經濟問題的轉型政策，但加工過程產生的原料、人工作業與加工成本之不確定性，是影響轉型產品競爭力的因素。與活魚銷售型態不同的是，加工過程取肉率也是影響成本效能的關鍵。取肉率高低取決於原料魚規格大小，並且影響後續條魚、魚排、魚塊、魚片產量及副產物加工之比例，其利用價值對魚肉產品競爭力同樣是值得討論的議題。有別於傳統加工型態，養殖水產導入深加工與副產物利用高值化，可以增加產業競爭力，但成本結構及加工程序複雜化衍生的成本分析，成為一項值得關注的議題。本研究針對養殖水產冷鏈深加工進行成本分析，並採用Ragic雲端資料庫建構一水產深加工成本系統，可供決策者快速掌握成本數據並有效控管其成本，以解決長期以來水產加工無法即時計算成本並提供產品報價之問題。

關鍵字

水產深加工；石斑魚；副產物；成本系統； Ragic

並列摘要

Cold chain is the way to solve the problem of shadow dish economy in association to the alive transport channel on grouper industry. However, the uncertainty of processing disbursement structure may affect the product competition due to their higher costs in the aspects of material, manpower operations, and processing. Unlike alive transport, meat percentage in terms of fish size is also the point to be concerned in sequence of processing decision as types of round, fillet, piece, and ratio of byproducts and their utilization values. Unlike tradition processing methods, the concept of aquaculture deep processing in connection with byproducts utilization can be used to increase industry competition but its processing complexity related to cost analysis becomes an issue that must be concerned. By using the Ragic software, this study analyzes the cost components in each stage on cold chain processing and erects an aquaculture cost analysis system to quickly respond costs data for the use of decision making. The costs systems obtained in this study can be used to solve the long-term difficulties of quick cost estimation in aquaculture industry and the related problem of price quotation as well.