酪農經營效益分析

The Analysis of Production Cost and Revenue for Milk in Taiwan

呂秀英(Shiu-Yin Leu)

《農業經營管理年刊》 10期 (2004/12) Pp. 1-38

https://doi.org/10.29975/CJAM.200412.0001

摘要

本文擬探討台灣牛乳生產成本，作為政府及相關單位乳價訂定之參考，分析乳牛生產成本之結構，作為酪農降低生產成本努力的方向，分析比較地區別、規模別農家經營利益差異之原因，並提供改進之方向。根據記帳資料（民國86年7月l日至87年6月30日）分析結果，平約每頭乳牛生產成本，一年需要69,772元，主要成本項目依序為飼料費37,607元，佔總成本之53.94%，居成本第一位、其中粗料、精料費各佔26.96%、20%，完全混合日糧(TMR)6.99%；第二位為勞力費佔10.23%，第三位為母牛折舊費11.85%、第四位為資本利息4.06%。平均每頭乳牛總收益77,568元，其中89.79%為牛乳淨收入，牛隻出售值佔6.2%，居總收益之第二位。平均每頭乳牛一年淨收益可得7,797元。農場賺款3,857元。每公斤牛乳生產成本包含資本利息為21.30元，平均每公斤牛乳之淨收益為2.39元，利潤率11.2%。
就規模別乳牛經營利益作比較，無論平均每頭乳牛淨收益、每公斤牛乳之淨收益、經產牛產乳每百公斤之淨收益均以在養頭數小於100（第一組）之經營效率最高，其次為150~199頭者。若家工費用估計值不計入生產成本，則平均每頭乳牛之農場賺款、每公斤牛乳之農場賺款仍以第一組最高，其次仍為第三組。
就地區別經營利益比較，北、中部之平均每頭乳牛生產成本比南部多1,505元，主要因為北、中部農機具折舊修理費為5,827元，比南部多1,423元，平均每頭乳牛之淨收益，北、中部為9,244元，比南部多2,133元。
總之，榨乳牛比率，繁殖效率、泌乳量高低影響乳牛經營利益極巨，自行生產牧草或餵飼國內牧草可降低飼料費用，多使用TMR可節省勞力費用。農家若勞力與資金較不足，建議在養頭數100頭以下者為宜，若資金較充足者，則在養頭數可以150~199頭，因其單位成本在四組中最低，只要注意品種改良、提昇經産牛產乳量，搾乳牛比率，則總利潤可增加。

關鍵字

生產成本 ； 經濟利潤 ； 農場賺款 ； 乳牛 ； 牛乳

並列摘要

Taiwan's accession to the World Trade Organization (WTO) will deliver an immediate impact to Taiwan's dairy farmers. The government wishes to reduce the production cost of milk. The main purpose of the study is to analyze the structure of cost and to compare the profits of different scales, different districts for dairy farms and to identify the key factors affecting their costs and profits margins. We also make suggestions for dairy farmers how to reduce their production cost.
The materials mainly based on managerially recording accounts of 20 dairy farms. The production cost of dairy cattle per head was about NT$ 69,722 one year. The main components of cost structure were feed cost (53.9%), labor cost (10.2%) depreciation cost of cow (11.9%), capital interest (4.1%). The gross revenue of cattle per head was about NT$ 77,568, mainly including net revenue of milk (89.8%) and estimate of heifers self-produced (6.2%). The net revenue and farm earnings were about NT$ 7,797, NT$ 13,857 respectively for dairy cattle per head. The production cost including capital interest and the net revenue were about NT$ 21.30, NT$ 2.39 respectively for milk per kg. The average cost of dairy cattle decreased keeping company with the farm size enlarged. Whatever net revenue of dairy cattle or milk per unit, the highest managerial efficiency was the farm size less than 100 heads of dairy cattle; next was the farm sizel50-199 heads on feeding of dairy cattle. If the home labor excludes from production cost, the farm earnings of dairy cattle per head for farm size smaller than 100 was the highest. Next was the farm size 150-199 heads on feeding of dairy cattle. The profits of dairy cattle farms located at the north Taiwan were less than those located at the southern Taiwan.
All in all, the percent of milking cow, reproductive efficiency, productivity of milk for milking cow, the percent of roughage self-produced are the important factors affecting the managerial efficiency of dairy farm. We suggest that a couple raise 100 heads of dairy cattle under the condition of lacking labor and capital. On the other hand, a couple companies with other labors can raise 150-199 heads on feeding of dairy cattle to get the most profits.

並列關鍵字

production costs ； economic profits ； farm earnings ； dairy cattle ； milk

參考文獻

李朝賢(1979)。台灣牛乳供需之經濟分析。中興大學農業經濟研究所。

林啟淵(1986)。我國酪農之生乳生產利潤．兼論生乳之生產成本之計算方法。雜糧與畜產。152

呂秀英(1992)。台灣酪農專業區乳牛經營之經濟分析。農業金融論叢。27，289-309。

郭義忠、蔡秋榮(1980)。台灣生乳成本與收購價格之研究。中興大學農業經濟系。

劉欽泉、呂秀英(1977)。台灣酪農專業區乳牛經營之效益分析。中興大學農業經濟研究所。