近年來，循環經濟與循環農業在台灣也成為了熱門的討論議題，台灣的天然資源相對於其他國家較為稀少，因此在環境保育與經濟發展之間的平衡就時常成為議題焦點，然而該如何落實資源保護與社會經濟共同發展成為了我們須深刻思考之議題，也是國際間積極推動之目標。隨著企業社會責任﹙CSR﹚在全球越來越受重視，企業社會責任從管理的邊陲議題躍升為核心關鍵，國際之間的投資機構更將投標的之企業社會責任列入投資決策依據。本論文之研究目的為利用P-graph model程式與activity based budgeting (ABB)方法求出一個鹿場的營運最佳解，做到成本最小化及最大獲利，並且探討鹿場可利用之循環經濟，我們得到了幾個可以改善的方法，(1) 於牧草場上增設自動灑水裝置，以提高牧草的產量，(2)增加牧草場面積，亦可以增加牧草產量，並有效的利用鹿糞來降低牧草的成本。 In recent years, circular economy and circular agriculture have been popular issues in Taiwan. Compared to other countries around the world, Taiwan is lack natural resources. Therefore, the balance between environmental conservation and economic development has been focused. How to implement resource protection and socio-economic development has become an important issue. With corporate social responsibility (CSR) is gaining more and more attention globally, CSR has risen from a management frontier issue to a core, and investment institutions across the world have included bidding corporate social responsibility as a basis for investment decisions. The purpose of this research is to use P-graph model program and activity based budgeting (ABB) method to search the best solution for the operation of a deer farm. The results obtained several finding that can be improved cost (1) Adding automatic sprinkler devices on pastures to increase the yield of pastures (2) Increasing the area of pastures. The two findings could increase pasture yields and effectively use fewmets to reduce the cost of pastures.
