%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