查詢結果分析
來源資料
相關文獻
- 曳引機專業化經營使用成本分析之研究
- 產業工時縮減模式及成本運算分析
- Productivity and Cost of a Small-scale Timber Forwarding System Using Farm Tractors in the Hyrcanian Forest, Northern Iran
- 實施縮短工時及週休二日對企業營運影響及企業因應措施之調查研究
- 有效運用婦女及高齡人力資源從事部分工時以促進經濟社會發展
- 急性精神病臨床路徑成本分析以某省立精神療養院醫院輔導為例
- 競爭策略成本分析方法之研究--中小企業如何落實價值鏈分析
- 價值鍊策略成本分析觀點
- 病人分類系統與單項成本分析
- 臺灣省推行糖尿病、高血壓社區篩檢工作之成本分析
頁籤選單縮合
題名 | 曳引機專業化經營使用成本分析之研究=A Study on the Cost Analysis of Commercialized Tractor Management |
---|---|
作者 | 陳文彬; 郭鳳瑞; 黃膺任; | 書刊名 | 嘉義技術學院學報 |
卷期 | 54 1997.10[民86.10] |
頁次 | 頁57-69 |
分類號 | 434.251 |
關鍵詞 | 曳引機; 成本分析; 工時; Tractor; Cost analysis; Working hour; |
語文 | 中文(Chinese) |
中文摘要 | 臺灣現階段專業化經營化耕業之農民所使用的曳引機趨向大型化,價格高昂,是 否因機械作業能力提高而降低機械作業成本,有詳加探討必要。本研究是以農業機械的馬力 成本觀點, 將目前使用的曳引機依馬力級區分為 53 ∼ 68PS、85 ∼ 87PS、 97 ∼ 105PS 及 129 ∼ 152 PS 等四級;分析其使用作業成本,以供農民使用參考。 研究分析結果顯示 :1、就同一廠牌而言,大馬力曳引機之使用成本低於馬力較小者。2、影響作業成本的因素 為農機價格與使用時數及作業能力。 3、年工作面積 500 頃以上方可得到利潤。4、選購曳 引機時,應視年工作面積及作業能力而定,方能節省工時,降低使用成本。 5、各級馬力之 損益平衡點為年工作時數分別為 450、350、220、200 等小時。 |
英文摘要 | In general the commercialized management of the executive farmers of the custom services in Taiwan now tend to adapt the bigger and more expensive tractor, a problem accompanied with this phenomenon is that wheather the larger operating capacity of the machine could lower the machinery operational cost. The study of this paper is based on the horsepower cost of agricultural machinery and divided the horsepower cost of agricultural machinery and divided the horsepower of tractors which are used now into 53 ∼ 68PS、85 ∼ 87PS、97 ∼ 105PS and 129 ∼ 152PS four levels, and find out the working operational cost of machinery with cost analysis for offering the reference for the farmers. The results of the study showed that:1. For the different models of the same manufacture, the larger engine tractor has the lower operating cost than the smaller one.2. The working capacity, working hour and the price of the argicultural machinery are the decision factors of the cost. 3. The minimum of annual working area beyond that a farmer can have the benefit is 500 hecares. 4. In order to save the working hour and reduce the cost, one,s annual planted area and the capacity of the machine should be considered as to select the tractor.5. A balance point of profit and loss of each engine the annual working hour is 450 、350、220、200 hours. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。