會員制農場財務可行性分析

Abstract

本研究探討了會員制農場作為創新農業模式的財務可行性，特別是在台灣小農參與休閒農業面臨重大障礙的背景下。研究提出，會員制農場模式可以透過利用共享經濟的原則來克服這些挑戰。這種模式讓小農戶透過會員制穩定收入，並透過專注於有機和特種作物來提高農產品的價值。此外，該模式透過提供多樣化的農業體驗和服務（例如住宿和教育活動）來培養與消費者的長期關係。 本研究旨在評估會員制農場的財務可行性，以宜蘭縣三星鄉人和村的一個農場為研究案例。本文深入分析了該農場的經營模式，包括有機有色米的種植與農業體驗活動的結合。研究透過財務分析工具，如投資回報率（ROI）、淨現值（NPV）及內部收益率（IRR），評估農場的經濟可行性。 結果顯示，會員制農場模式能有效提高農產品的附加價值，並透過穩定的會員收入降低市場風險。此外，透過引入共享經濟理念，該農場成功結合了農業生產、休閒體驗及留宿服務，創造了多元的收入來源。SWOT分析進一步指出，該模式不僅能提高農場的競爭力，還能促進農村經濟的多元化發展。綜合來看，會員制農場不僅具備財務可行性，還為小農提供了一個創新且可持續的發展方向。

This study explores the financial feasibility of membership-based farms as an innovative agricultural model, particularly in the context of Taiwan's small-scale farmers who face significant barriers to participating in leisure farming. The research addresses the challenges of traditional agriculture, such as unstable income, insufficient modernization, land pressure, and rising production costs. It also highlights the limitations of leisure farming in Taiwan, where stringent land requirements prevent many small farmers from entering the market. The study proposes that a membership-based farm model can overcome these challenges by leveraging the principles of the sharing economy. This model allows small farmers to pool resources, stabilize income through membership fees, and enhance the value of their agricultural products by focusing on organic and specialty crops. Additionally, the model fosters long-term relationships with consumers by providing diverse agricultural experiences and services, such as lodging and educational activities. Through a detailed case study of a farm in Yilan County, Taiwan, the research employs financial analysis tools to estimate economic returns and evaluate the financial viability of this model. The analysis is supplemented by a SWOT analysis to identify key factors influencing the farm's operating environment. The findings suggest that membership-based farms are financially feasible and offer a promising pathway for small farmers in Taiwan to achieve sustainable development and economic resilience.