產銷履歷紀錄轉成農產品生產成本之研究

本研究以2006年參加產銷履歷制度的農戶為抽樣對象，探討結球白菜、甘藍、洋蔥、香蕉、柳橙、木瓜、鳳梨、稻米、甜玉米、茶葉等10種調查作物之產銷履歷記錄及生產成本。此外，本研究進一步建立調查作物之生產成本試算方法，以評估產銷履歷記錄資料之適用性。研究結果顯示，現階段一個完整的產銷履歷記錄本所能轉化為生產成本之項目僅止於種苗、肥料、農藥等資材及人工成本。下列建議提供農政機關輔導及生產者經營之參採：1.有鑑於記錄本尚未能轉化為一套完整的生產成本，本研究所建立之試算方法可供農政機關輔導參採及供生產者應用，使記錄本有更詳細的分類，以掌握成本結構。2.加強輔導或定期間授相關課程，教育及監督農民產銷履歷記錄之翔實與正確性。3.多考慮農民田間作業的習慣，以建立便捷可用的記錄本格式。4.加強相關資訊系統的軟硬體設備及人員的教育訓練，並應設計整合網路平台之資訊系統，獲得相關成本之統計資料，以達資料應用之綜效。5.參加產銷履歷制度之農民必須負擔較多的經濟成本，政府可透過推廣教育促使消費者認知接受產銷履歷制度之產品，以增加農民之收益。

關鍵字

產銷履歷；農產品生產成本

並列摘要

This study survey farmers who participate in food traceability systems in 2006. Investigate crops include Chinese cabbage, cabbage, onion, banana, liucheng, papaya, pineapple, paddy rice, sweet com, tea, etc. Study contents are food traceability record data and production cost of investigation crops. In addition, this study establishes production cost calculated methods to evaluate usability of food traceability record data. The result shows that use the food traceability record data to calculate the production cost is usable only in the items such as seed, fertilizer, agricultural chemical and labor cost. As for agricultural government and the farmers, the recommendations are as following: 1. Because the food traceability record data can not use to calculate a set of production costs completely, this study establishes production cost calculated methods can classified record data and get the cost structure. 2. Strengthen the directions or offer courses to educate farmers to make the full and accurate food traceability records. 3. Consider farmer's habits of farm works, in order to set up convenient and available food traceability record forms. 4. Strengthen the software and hardware equipment of information and courses of personnel's training education. In addition, design the information system of combining the network platform to obtain statistical data of relevant cost and reach the comprehensive results. 5. Farmers who participate in food traceability systems must afford more economic cost, the government can educate consumers to recognize food traceability products, in order to increase farmers' income.