查詢結果分析
來源資料
頁籤選單縮合
題 名 | 森林經營的成本分攤法--大甲溪集水區森林經營為例=Methods of Cost Allocation of Forest Management in Taiwan--Tachiachi Watershed National Forest Empirical Analysis |
---|---|
作 者 | 陳連勝; | 書刊名 | 國立中興大學臺中夜間部學報 |
卷 期 | 2 1996.11[民85.11] |
頁 次 | 頁423-475 |
分類號 | 436.7 |
關鍵詞 | 成本分攤; 森林經營; 集水區; 非木材價值; Cost allocation; Forest management; Watershed; Non-timber value; |
語 文 | 中文(Chinese) |
中文摘要 | 本文主要是探討臺灣森林多目標經營聯合成本如何進行分攤之問題。近十幾 年來,隨著國民生活水準日益提高、生活空間都市化程度日漸加深,森林環境提 供的「非木材價值」正逐漸受到重視和認同。本文以相互分攤法、SCRB法和核 仁成本分攤法探討民國81年∼86年會計年度計劃期間大甲溪集水區國有林經營成 本如何分攤至水源涵養、森林遊樂和自然生態保育等三大經營目標之情況。 經本文分析結果,舉其要者臚列如下: 1.當木材生產由產出轉變為投入時,相關成本分攤法必須做修正。 2.計劃期間,研究範圍內之森林環境提供之水源涵養量為1,164.47百萬立方 公尺,以81年度現值計算之森林遊樂效益為5,429,326千元,自然生態保育 效益為583,641千元。 3.三大經營目標,分別以三種成本分攤法分攤之經營成本,其結果如下: 分攤標的 ---- 分攤方法 水源涵養 森林遊樂 生態保育 (千元) ---- ------ ----- - ---- ------ SCRB分攤法 1,308,052.42 738,145.25 136,128.33 2,182.326.00 相互分攤法 1,371,167.00 666,702.00 144,457.00 2,182,326.00 核仁成本分攤法 1,384,376.00 713,708.00 84,242.00 2,182,326.00 4.三種分攤法分攤結果,各經營目標均未發生交叉補貼的不合理現象,顯示 出三種分攤結果均是合理且可接受的。 5.三種分攤法中,以核仁成本分攤法較能獲得客觀準確的分灘結果。 6.以核仁成本分攤法求算三大經營目標受益者付費的結果,簡列如下: (1)水源涵養方面: 用水單位,每立方公尺取水量應分攤之林業建設經費,以81年度之 現值計算為0.2元。 (2)森林遊樂方面: 以81年度之現值計算,研究範圍內森林遊樂區之遊客,平均每人每 次應分攤之林業建設經費為164.5元╱人次。 (3)自然生態保育方面: 以81年度之現值計算,研究範圍內生態保育區之遊客,平均每人每 次應分攤之林業建設經費為274元╱人次。 |
英文摘要 | The study investigates about the joint cost how to allocate it for the forest multi-ob- jectives management in Taiwan. Recently, non-timber values that forest environment provides, such as water and soil conservation, wildlife preservation, forest recreation, they are maintained and emphasized gradually. This thesis employs "the reciprocal allocation method (RAM)", the separable cost remaining benefit method (SCRBM)" and "the mucleolus allocation method (NAM)" to allocate the joint cost that the national forest management was budgeted in Taichiachi watershed, the period of 1992-1997 financial years. The major empirical results can be summarized in the following: 1.While the role of timber product" is transformed" input" from "output", the original cost allocation methods meed to be modified. 2.The non-timber values that the forest environment provided in 1992 financial year in the research area, they are estimated as follows: water conservation: 1, 164.47 × 10 �� m �� forest recreation: NT$5,429.326 × 10 �� ecological preservation:NT$583.641 × 10 �� 3.Three forest management objective:"water conservation", "forest recreation" and "ecological preservation", they share the joint cost with SCRBM, RAM and NAM. The results ae as follows: objectives ----- allocation water forest ecological total cost methods conservation recreation preservation (unit: NT1,000) ----- ------ ------ ------- -------- SCRBM 1,308,052.42 738,145.25 136,128.33 2,182.326.00 RAM 1,371,167.00 666,702.00 144,457.00 2,182,326.00 NAM 1,384,376.00 713,708.00 84,242.00 2,182,326.00 4.The results to be apportioned, they are reasonable and acceptable, because every objective doesn't occur "cross-subsidization" each other. 5.Among three allocation methods, the nucleolus allocation method is more correct than other methods. 6.These persons who enjoy the outputs of forest environment, they should pay for the cost of forest management. The charges are calculated by the nucleolus allocation method individually in 1992 financial year. They are as follows: water conservation: NT$0.2 per-cubic meter water. forest recreation: NT$164.5 each forest receationer per trip. ecologiacal preservation:NT$274 each forest receationer per trip. |
本系統中英文摘要資訊取自各篇刊載內容。