%0 Journal Article
%T Comparative Analysis of Production Costs and Revenue on the Banana Planting Season in Taiwan
%A Te-Sheng Lin
%A Chun-Nan Lin
%A Ke-Chung Peng
%J Open Access Library Journal
%V 6
%N 1
%P 1-8
%@ 2333-9721
%D 2019
%I Open Access Library
%R 10.4236/oalib.1105180
%X
The planting season of crops has always been an important research topic to the revenue. This research aims to use bananas as a case study and use the principle of break-even analysis to explore the issues of profit and loss and market potential of the spring-summer¡¯s bananas and the autumn-winter¡¯s bananas in Taiwan. The secondary data were collected from Council of Ag-riculture, Executive Yuan Taiwan during 2011-2015. The concept of break-even analysis was applied in this research as the research methodol-ogy. The empirical results found that the break-even points of spring-summer¡¯s bananas and autumn-winter¡¯s bananas during 2010-2015 were decreasing due to the increase of an average market selling price. However, the spring-summer¡¯s bananas have a higher revenue ratio than the other season. Therefore, the bananas¡¯ growers in Taiwan should plant ba-nanas during the spring-summer season in order to gain a higher profit.
%K Production Costs
%K Revenue
%K Break-Even Analysis
%K Planting Season
%K Banana Industry
%U http://www.oalib.com/paper/5303260