私人養豬業—成本暨產業環境探析

Abstract

中文摘要 畜牧業對於我國農業佔有相當程度之產值，且其佔農業之比重約31%，許多產品之原料都必需仰賴畜牧業之供應，為初級產品密切相關之上游產業。而畜牧產業也為高度技術及資金集中之產業，相對於其他農業有相當程度之進入門檻，在畜牧業的產品產值當中，又以畜養毛豬的比率為最高。 經過小組討論後，決定採用畜牧業作為企業個案實務報告之標的，拜訪小組成員親戚經營之位於屏東九如鄉的養豬場。由於畜牧產業之經營目的之一為獲取利潤，而利潤必須考量到相關成本與收入的規劃控制。除了所考量養豬產業的一般成本之外，我們更深入探討與品質相關的成本，因為品質的好壞往往容易影響豬隻的價格，因此決定透過研究相關之品質成本，希望藉由整理及分析提供給經營者相關資訊，使其能利用該資訊進行經營決策，並對經營者所面臨之困難，提供比較方案，從而分析與改善此品質成本問題。 我們也將上述成本資訊彙整成幾張表格模型，並以會計資訊系統幫助企業於未來達成更精確的成本記錄。 另外，除了財務構面分析，本報告也將進行SWOT、五力分析之非財務構面分析，主要是希望幫助企業了解目前內部環境與外部環境的局勢，以及現在及未來該如何因應這些變化，並透過分析給予一定程度之建議，以供企業經營決策參考。

Abstract Animal husbandry share 31% of agriculture industry and occupies a considerable amount of output value in Taiwan. The raw materials of many products rely on the supply of animal husbandry, it is closely related to the primary products of the upstream industries. Animal farming also require high technology and is a capital-intensive industry. It is considered the higher entry barrier when comparing with other agriculture industry. Among animal husbandry, pig raising obtains the highest percentage of output. Therefore, after the group discussion, we decided to study animal husbandry as for the enterprise case practice report. We visited the relatives of the group members in pig farms business located in Pingtung- Jiuru Town. The objective of this study is to planning and control costs. Except for the general cost considered by the pig industry itself, we will explore additional quality-related cost. Furthermore, the cost for maintaining the quality of pork meat is also investigated in this report. Hope the information to make a better decision and improve the cost of quality issue. In addition to the financial analysis, we also carry out two non-financial analyses, SWOT and Porter five forces analysis. Most importantly, we hope this report can help companies to understand the current situation internally and externally. Provide the information for companies how to deal with the uncertainty in the near future.