The survey of the production cost for the dairy goats in Taiwan and the development of the software about the managerial records and the benefit analysis on the dairy goat farms

　　The study was aimed at to analyze the production cost for the dairy goats in Taiwan. Based on the  managerially recording accounts (Oct.2010~Sep.2011) of the 10 effective sample on the dairy goat farms in Taiwan, the product cost was NT$20,011.88 per head of dairy goat for one year. It included the direct cost NT$15,970.3, indirect cost NT$3,589.7, land rent and capital interest. The main components of the production cost was feed cost(49.28%), labor cost(24.49%), the depreciation of dairy does(9.09%). The net revenue was NT$4,928.78 per head of dairy goat for one year including the sale of raw milk(65.38%) for the dairy goat,  sale of goats, waste of goats, the variation of stock etc. The dairy goat farm raised dairy goats of 365 heads on feeding and meat goat 58 heads on feeding averagely. The ratio of lactating goats was about 54.75%, then they got net revenue NT$1,750,000 per farm for one year. If the home labor estimate was excluded, the dairy goat farmers could get farm earnings NT$1,815 thousands . The net cost of the goat milk per kg was NT$38.6. Comparison of the different size on the dairy goat farms, the managerial efficiency of the size 200~400 heads on feeding was higher than that of the size 401~600 heads on feeding. The managerial efficiency on the dairy goat farm  at the southern Taiwan were higher than that at the middle Taiwan, but for the meat goats the results was opposite. Affecting the managerial profits excepting for the production cost and the production of the goat milk, the ratio of the lactating goats was also an important key factor.

(S. Y. Leu)