Despite the slowdown of Taiwan's economy growth rate, statistic data shown that Taiwanese spendings on tourism (both domestic and outbound travel) are increasing in past 5 years. Furthermore, many tourism industry reports stated that family travel makes up the largest segment of leisure travel industry. These reports also highlighted one key message: the market segment is looking for valued, memorable vacations, with itinerary or activities that suitable for both adults and kids. The purpose of this business plan is to evaluate the feasibility and profitability of offering travel and event services for family with young children (0-12 years old) and for multi-generation family tour. A market analysis for customers, partners and competitors is also included to justify this business plan.

過去農產品買賣創業時接觸台灣農村的經驗，加上筆者家族的幼兒教育背景；更重要的，是傳承台灣農村文化的信念，因而產生了農業親子旅遊創業計畫。 本計劃結合上游休閒農業資源，加上專業的幼兒教育顧問與寓教於樂行程設計，提供專屬於3~12歲孩子與其家長的農業親子旅遊服務。 筆者進行了旅行業產業分析，並且於2017年5月6日前往彰化縣二水鄉，實地試辦農業親子旅遊，作為計畫論述的支持。產業分析方面，探討行政院農業委員會之農村再生條例與推動特色休閒農業的重大政策，並且從業界的研究報告和學界的文獻中，了解農業旅遊應融入鄉土文化特性做行程設計、親子旅遊消費為價值意識（value-conscious）導向等諸多要點。旅遊試辦方面，從中了解幼教顧問在親子活動設計、家長需求探知與活動中引導的重要性。 創業計畫本文中，詳述上游農村的開發細節與注意事項，例如環境安全、利害關係人認同等。並研討幼教專業的行程設計內容，例如親子共創活動設計、孩子表達能力訓練等。下游機關團體與終端消費者的探討重點在協助鄉里辦公室或一般幼兒園，補足其農業親子旅遊相關知能的不足。 本計劃設定第五年達成全年約五百五十萬營業額的目標，且詳述達成細節，並做出綜合損益表、資產負債表之預估。未來展望部分，則針對地理區位的擴張、目標客群的增加、產品線廣度提升與應注意的行政事項進行補充。 / The idea of the business plan of agricultural family tourism commences with the author's previous experiences including the entrepreneurship related to food-trading, the family business of the early childhood education, and the mission of sustaining Taiwanese traditional rural culture. The business plan aims to provide services to our target customers, who are 3~12 year-old children and their parents, by integrating the upstream agricultural tourism resources, professional consultant of early childhood education and well-designed edutainment itinerary. To support the argument of this business plan, the background of travel industry was investigated first. The research on the Rural Rejuvenation Act which promulgated by Council of Agriculture, policy of promoting agri-tourism, business research reports and literatures illustrated the importance of merging traditional culture into itinerary design, the habit of agricultural family tourism is based on value-conscious. Therefore, a practice trip of agricultural family tour in Ershui Township, Changhua County was administrated on 6 May 2017. The practice trip revealed that the early childhood education consultants play a significant role to complete the design of activities, bring up the interests of children, and match the expectations of parents. This business plan provides methods to develop the rural area with the awareness of environmental security and the consensus of stakeholders. In addition, it approaches to itinerary design that includes such as family co-creation game and expressive training for children. Moreover, this business plan intents to help downstream organizations, including kindergartens and communities, to hold professional agricultural family tourism to enrich their services. With the aim to reach the revenue of NT$ 5.5 million in the fifth year, the forecast of balance sheet and income statement, methods to accomplish the goal are all described in the business plan. The future development will focus on geographic extensions, increasing the new customer segments and product lines, and some administrative matters.