柑橘農場降低成本與改善經營之輔導對策

Abstract

本文主要係根據行政院農業委員會輔導的柑橘降低產銷成本示範區農戶的記帳資料及深度訪談資料，以財務分析及經營診斷為研究方法。研究目的有三：一、分析柑橘農場經營之問題癥結，二、探討柑橘農場改善經營之途徑，三、研擬輔導柑橘農場改善經營之對策。本文研究主要結論與建議如下： 1.工資、農藥、肥料、成園四費，合佔高達總成本的八成，經營者宜從該四費尋找降低成的機會。 2.收穫、病蟲防治、整枝剪枝，合佔總工時的六、七成。研究省工省時的設計，宜從該三項工作著力。 3.重質不重量的精緻管理方式，可獲較高之利潤。 4.柑橘農場體質再造，蛻變為柑橘農企業，採取低成本、差別化、集中等經營策略，將形成綜效。 5.採取技術傳遞的輔導對策，將栽培技術、經營技術、食品製造技術、休閒服務技術傳送給柑橘經營者，以協助其降低成本，改善經營。 6.採取人力資源發展的輔導對策，設計學習活動，以提升人力素質，增強適應環境，解決經營問題的能力。 7.採取行政支援的輔導對策，由政府機關透過改善產業的基礎環境，建立制度，支助經費，以協助柑橘農場改善經營。 The main conclusions and suggestions of this paper are listed as follows: 1. The cost of wage, agricultural chemicals, fertilizers and garden reclaimming to the citrus total farming cost are beyond 80%. The manager must lower these costs. 2. The hours of harvesting, protecting and trimming to the citrus total farming hours are beyond 60%. The manager must adopting the lobor-saving and time-shortening devices. 3. Focusing on quality management results in increasing profit. 4. Reengineering the citrus farm constitution, reforming to become as a agribusiness, and adopting cost lowering, differentiation and concentration strategies, will produce synergy for the citrus farm. 5. By the technique transfer policy, we must transfer the cultural, managerial, processing, and touring service technique to citrus farm managers. 6. By the human resources development policy, we must provide the learning activities to the farmers, upgrade the human quality, facilitatedly adapt to the environment, and effectively solve managerial problems. 7. By the governmental support policy, governments must improve the industrial environments, build the systems, and subsidize, to promote citrus farm to operate better.