Break Even Analysis for Operating Revenue of the Oncidium Industry

• Main Authors: Pan, Guan-Yu, 潘冠諭
• Other Authors: Chang, Wen-I
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/b8736g

碩士 === 國立屏東科技大學 === 農企業管理系所 === 105 === Oncidium is an important cut flower industry for export in Taiwan. The export value was more than 300 million NTD in 2016. In order to further enhance the development, this study used the data of agricultural production costs and revenues in 2011-2015 to analyze the cost structure and the break-even points in the main production areas of Oncidium. The results showed that the highest share in the production costs of the Oncidium industry was the garden establishment cost, followed by agricultural facilities expenditure. In addition, the amounts and the values of actual sales in five counties were all higher than the break-even points. This implied the Oncidium industry was profitable in each county. The break-even ratio was 42%, which indicated that the industry was going well. The annual amounts and the annual values of actual sales in Chiayi County, in particular, were three times as high as the break-even points in 2013-2015. Furthermore, the amounts and the values of actual sales in Pingtung County were also two times as high as the break-even points in 2014-2015. Nevertheless, the unit price and the value of sales in each of these five counties were decreased in 2015. The production costs were highest in Yunlin County and Tainan City. As for the rate of agricultural income, the highest was in Chiayi County with 42.19%, and the lowest was in Taichung with 16.99%. Chiayi County also had the highest profit of agricultural enterprises with a rate of 32.57%.