研究彙報第九十期 ， Page 11- 21，出版時間：2006- 3， 詳細內容

二林地區林姓釀酒葡萄農經營農村酒莊之個案研究

作者： 陳世芳、高德錚

摘　　要

 　　 自 2002 年財政部開放民間釀酒起，二林鎮種植釀酒葡萄之農民紛紛投入新興的農村酒莊，本研究以二林鎮酒莊之個案分析，瞭解其經營管理與財務狀況，供作農村酒莊輔導之參考。本研究應用農場經營五力分析、五管能力分析，分析結果顯示，該酒莊 2004 年銷貨收入 339,140 元，銷售成本 597,060 元，銷售費用 198,799 元，加上家族勞動報酬淨損 59,121 元，負債比率 1.08% ，固定比率 0.61 ，流動比率 37.3 ，速動比率 13.95 ，總資產報酬率 -1.57% ，純益率 -17.4% ，自有資本報酬率 -1.58% ，總資產週轉率 0.09 次，固定資產週轉率 0.15 次，自有資本週轉率 0.09 次，營業成長率 -70.4% ，每坪酒莊生產力 -924 元，每一勞動生產力 1.03 倍，整體而言，酒莊之安定力最佳，而收益力、活動力、生產力、成長力均未達理想值。因之建議經營者應 (1) 以提供安全衛生的品質為經營目標。 (2) 積極參與農政單位舉辦之農村酒莊評鑑。 (3) 持續參與釀酒生產技術與經營管理研習訓練，精進製酒技術。 (4) 酒莊應與鄰近休閒觀光產業結合，以拓展行銷通路吸引消費者，使財務更為穩健。

關鍵字： 二林地區、釀酒葡萄農、農村酒莊。

A Case Study of the Grapevine Farmer Lin Conducts Rural Winery in Erlin Area

Shih-Fun Chen and Te-Chen Kao

ABSTRACT

　　 In 2002, the Ministry of Finance, ROC terminated the restriction on private winery industry and allowed the folks to start to make wine. Lots of farmers who cultivated winery grape grasped this opportunity and jumped into the operation of rural winery in Erlin. This study is a case-analysis on the rural winery industry in Erlin. The aim is to understand its operating management and financial condition, thus providing a reference and guideline for the operation of rural winery. We conducted five-force analysis for farm operation and analysis of five management abilities to evaluate the competence of the studied rural winery. In 2004, the results revealed that the business receipts, the production cost, the sale expense, and the non-farming loss were NT$ 339,140, 597,060, and 198,799, and 59,121, respectively. The abilities ratio, fixed ratio, current ratio, and quick ratio were 1.08, 0.61, 37.3, and 13.95, respectively. The rate of return on total assets profit, the rate of net profit, and the rate of return on operator’s capital were -1.57%, -17.4%, and -1.58%, respectively. The operator’s capital turnover, the fixed assets turnover, and the total assets turnover were 0.09, 0.15, and 0.09 times, respectively. The rate of management growth was -70.4%. The productivity of land was -924 NT$. The productivity of labor was 103%. Overall, it performed best in stability. However, the profit, activity, productivity, and growth rate were all sub-optimal and need to be greatly improved. Therefore, we suggest the followings as a guideline for its future operation, 1.To aim its operation at the provision of safe and hygiene wine products. 2.To actively participate the rural winery evaluation system sponsored by the government. 3.To continuously attend the winery technique and business management training courses. 4.To combine rural winery industry with leisure-tourism industry to attract more customers. And to strengthen the development of sale channels, stabilize the financial condition.

Key words: Erlin area, grapevine farmer, rural winery .