台灣牛乳生產成本與收益之分析

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》 7期 (2001/12) Pp. 1-34

https://doi.org/10.29975/CJAM.200112.0001

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訂定之參考，分析乳牛生產成本之結構，作為降低生產成本努力的方向，分析比較地區別、規模別農家營利益差異之原因，並提供改進之方向。根據26戶記帳資料(民國85年7月1日~86年6月30日)分析結果，平均每頭乳牛生產成本，一年需要74151元，包括飼料費40640元，佔總成本之54.8%，居成本第一位，其中粗料、精料費各佔26.89%、22.82%，完全混合日糧(TMR)5.1%；第二位為勞力費佔13.8%；第三位為母牛折舊費佔12.0%；第四位為資本利息佔4.1%。平均每頭乳牛總收益83212元，其中78.7%為牛乳淨收入，自產女牛估計值佔7.6%，居總收益之第二位。平均每頭乳牛一年淨收益可得9061元，農場賺款17.936元。每公斤牛乳生產成本包含本利息為21.25元，平均每公斤牛乳淨收益為2.59元，利潤率12.2%。
就規模別乳牛經營利益作比較，平均每頭乳牛生產成本隨著規模擴大而遞減，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淨收益均以在養頭數大於200(第四組)之經營效率最高，其次為100頭以下者；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卻以第一組最高，其次為第四組，但每公斤牛乳之農場賺款仍以200頭乳牛之農場賺款卻以第一組最高，其次為第四組，但每公斤牛乳之農場賺款仍以200頭以上者最高，100頭以下者最低。
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12687元，主要因為北部種植盤固草，價格高產量低，南部種植狼尾草，價格低且產量高。平均每頭乳牛之淨收益，北、中部為1950元，比南部少11935元。
總之，搾乳牛比率、繁殖效率、泌乳量高低影響乳牛經營利益多少，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，則在養頭數可飼養200頭上，因為單位成本在四組中最低，利潤也最高。

關鍵字

生產成本(production costs) ； 經濟利潤(economic profits) ； 農場賺款(farm earnings) ； 乳牛(dairy cattle) ； 牛乳(milk)

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 are 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 26 dairy farms. The production cost of dairy cattle per head was about NT$74151 one year. The main components of cost structure were feed cost (54.8%), labor cost (13.8%), depreciation cost of cow (12.0%), capital interest (4.1%). The gross revenue of cattle per head was about NT$83212, mainly including net revenue of milk (78.2%) and estimate of heifers self-produced (7.6%). The net revenue and farm earnings were about NT$9061, NT$17936 respectively for dairy cattle per head. The production cost including capital interest and the net revenue were about NT$21.25, NT$2.59 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 larger than 200 heads of cattle; next was the farm size small than 100. 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 larger than 200 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. The model of a couple they will raise 100 heads of dairy cattle under the condition of lacking labor and capital was suggested. On the other hand, a couple company with other labors can raise more than 200 heads of dairy cattle to get the most profits.

並列關鍵字

dairy cattle ； milk ； economical profits ； production cost ； net revenue ； farm earnings