Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/75488
標題: 部份發酵茶製茶成本分析研究
作者: 彭錦樵
李清柳
關鍵字: 部份發酵茶
出版社: 臺中巿: 國立中興大學農學院
Project: 農林學報, Volume 44, Issue 2, Page(s) 83-89.
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。

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 proce
URI: http://hdl.handle.net/11455/75488
Appears in Collections:第44卷 第02期
農業暨自然資源學院

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