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頁籤選單縮合
題名 | 部份發酵茶製茶成本分析研究= |
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作者 | 彭錦樵; 李清柳; |
期刊 | 農林學報 |
出版日期 | 19950600 |
卷期 | 44:2 1995.06[民84.06] |
頁次 | 頁83-89 |
分類號 | 473.4 |
語文 | chi |
關鍵詞 | 部份發酵茶; Partially fermented tea; |
中文摘要 | 本研究針對本省中部地區製造部份發酵茶之產地,作製茶成本調查分 析,以期建立製茶作業成本之基本資料,並提供製茶作業改進技術之參考依據。 成本分析結果顯示製造每公斤之烏龍茶,所需總成本為107.33元,其中固定成本 占26.87,變動成本占73.13。變動成本中人工費用占69.63,為影響總成本之主要 因素。各項製茶作業成本中,以揉捻作業占總成本之48.71最高,為最費工費時 之項目。 |
英文摘要 | The study of cost analysis for manufacturing partially fermented tea was conducted withquestionnaire in mid-Taiwan area. The fundamental data for the cost analysis were establishedand provided for the reference of improving the manufacturing procedures. Results showed that the total cost was NT$ 107.33 per kg tea product, and the percentages of fixed cost and variable cost were 26.87 and 73.13, respectively. The labor cost69.63 among the variable costs, and it was the major factor affecting the total cost. Theshaping procedure cost 48.71, and it was the highest percentage among all the manufacturingprocedures. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。