台灣乳羊農100年度經營利潤之分析

The Analysis of the Managerial Profits on the Dairy Goat farms in Taiwan ( 2010,10~2011,9)

呂秀英(Shiu-Yin Leu)

乳山羊 ； 羊乳 ； 生產成本 ； Dairy Goat ； Goat Milk ； Production Costs

農業經營管理年刊

19期（2013 / 12 / 01）

59 - 89

繁體中文

本年度雖然輔導記帳14戶，但有完整的一年記帳資料（99年10月至100年9月）僅有11戶，根據11戶乳羊記帳資料分析的結呆，平均每頭乳羊一年之直接費用16,221.96元，間接費用3,665.63元，再加上地租與資本利息， 平均一頭乳羊第二種生產費用（B）需要20,345.4元；就生產成本結構而言，前三項主要成本項目依序為飼料費（50.16%）、人工費（23.33%）、種母羊折舊費（8.83%）；平均每頭乳羊一年可得淨收益4,753.10元，乳羊戶主要收入為羊乳，佔總收益之64.91%，其他收益來自羊隻出售值、羊糞出售值、存貨價值變動，平均每戶乳羊在養356.36頭、肉羊93.5頭，每戶擠乳羊比率53.48%，平均每戶一年的淨收益乳羊部分為104萬餘元，肉羊部分為56萬餘元，合計可得161萬餘元；若家工不計入生產成本，平均每戶可得農場賺款233萬餘元；平均每公斤羊乳之淨成本39.25元；若吾人以在養頭數作劃分規模標準而作經濟效益比較，就乳羊的部分，中部的經營效率低於南部，規模200-400頭者經營效率高於規模401-600頭者；肉羊的部分，中部的經營效率低於南部，規模200-400頭者經營效率低於規模的1-600頭者。影響羊晨的經營利潤除了生產成本、泌乳羊產乳能力外，擠乳羊比率高低也是重要的關鍵因素，為提高利潤故今後中部的羊農可在提高純粹技術效率（配種率）及經營管理技術多作努力！

Based on the recording data (2010,10~2011,9) about the 11 dairy goat farms, the direct costs and indirect costs per head one year was NT$16,221.96, NT$3,665.63 respectively. Ifwe furthermore added the land rents and capital interests, the production costs was NT$20,345.4 per head of goat one year. Viewing from the production structure, the three main components ofproduction cost were feed cost ( 50.16%) ,labor cost ( 23.33%) ,the depreciation cost ofbreeding female dairy goats ( 8.83%) . The net revenue per head of dairy goat was NIT$4,753.10. The sale of goat milk was the main component of the total revenue, about 64.91%. The heads on feeding per dairy goat farm were 356.36 of dairy milking goats and 93.5 meat dairy goats respectively. The average ratio of milking goat was 53.48%. The net revenue per dairy goat farm was NT$1,610 thousands including NT$1,040 thousands of dairy milking goats and 560 thousands of meat dairy goats, IF the home labor estimate was excluded, the farm earnings per dairy goat farm was NT$2,330 thousands, The net cost per kg of goat milk was NT$39.25. The managerial efficiency of the dairy goat farm at the middle Taiwan was less than that at the southern Taiwan. The managerial efficiency of the dairy goat farms on feeding 200~400 heads was more than that on feeding 401~600 heads. The more bigger size you have, the more disadvantage you get. Not only the production of milking goats, but also the ratio of milking goats were the important factors affecting the managerial profits. In order to increase the managerial profits, the dairy goat farms at the middle Taiwan can enhance the pure technique efficiency.

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