An Analysis on Coffee Plant Cultivation Cost Systems

• Main Author: 胡清霖
• Other Authors: Earl-Juei Wang
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/57488670036543160581

碩士 === 國立屏東科技大學 === 工業管理系所 === 95 === The contents of abstract in this thesis: As the domestic coffee market consumes, coffee production regarding with the possibility of agricultural transition results an increase trend on cultivated area and number of farmers engaged in planting activities. And as such, a number of studies relevant with coffee development is also conducted. However, aims of these studies are mostly on the field of product consumption and consumer behavior, and little on the field of production cost analysis for the use of coffee cultivation. In addition, coffee production is an almost new test for those engaged farmers in which investment risk may increase due to lack of production cost analysis. The purpose of this study is to formulate a structural cost analysis for coffee cultivation. A methodology is provided to differentiate direct and indirect costs and then further divide as fixed and variable costs regarding cost behaviors for the formulation of cost analysis systems. Various designed scenarios are analyzed to reveal the option transactions in cost parameter alternatives with factor schemes. The results obtained herein provide coffee farmers with further insight into the systematic analysis and potentials for the cost effectiveness in realistic applications. The solutions obtained herein extend to provide management with further insight into the government policy and potential of profitability. Keywords: Cost analysis systems, Coffee cultivation, Coffee farmers