小農營運的績效分析--以M有機農場為例

Abstract

隨著工業發展的同時，臺灣的農業出現農村人口外移與農業人口老化，以至於面臨到農業產值低落等問題。雖然政府於1970年期間已經開始提出相關農業政策，使得很多年輕人決定投入農產的生產與經營；但在技術不足、資金匱乏、以及銷售通路的不穩定等條件下，反而讓小農面對許多挑戰。本研究以M有機農場為例，透過2009年~2016年間營運與財務相關資料，進行生產面與財務面之檢視，以了解經營農場八年間的經營績效，並提出改善之建議。 實證結果的發現如下。首先，在收成期間應該尋找多元的銷售通路，使農作物的收成獲取穩定的獲利。其次，農閒期間在副業咖啡廳的經營，也可創造合理的營收，因此當有機農場的收成因天災而出現困境時，仍有一筆穩定的收入。最後，透過多角化經營下，藉由互補農產品契作的同時，不僅讓消費者有更多樣農產品的選擇，也使小農獲取可以明顯改善經營績效的業外收入。

Along with industrialization in economy, the problems of the rural population on the decrease, the agricultural population in aging, and the agricultural productivity in reducing occur in Taiwan. Although relevant policies were developed during the 1970s and thereafter young people decided on engaging in agricultural production, the small farmers owing and managing a small piece of landing face challenges because of less experience, lacking funds, and unstable selling channels. Through the operation and financial data provided by the organic farm called as M during 2009-2016, this study analyzes its production and financial problems in order to investigate the operation performance and to propose improvement suggestions. The key findings of this study are as follows. First, farm M should look for diversified marketing channels to earn stable profits during the period of harvest. Second, the operation of the cafe shop can create the reasonable revenue in the time of non-harvest. The income is predictable and stable and therefore can help the farm M sustain when facing nature disasters. Finally, through the diversified operations by the farm M, the operating in contract farming not only provides customers for multiple agricultural products, but also significantly improves financial performance of the farm M.