台灣金目鱸水產加工技術分工完整規模龐大，但加工過程產生大量腳料大部分以低價處理或者廢棄物處理之副產物，副產物含豐富營養，利用循環經濟概念，針對金目鱸副產物加工設計出粉末化製程、魚頭肉、魚鱗魚皮等系列製程，本研究使用粉末化設備利用高溫高壓方式，以粉末化為完成目標，後續對副產物成本試算，進行經濟效益分析評估，讓整體提升全魚附加價值。

With perfectly completed divisions, the scale of golden perch market is huge and most of them are manufactured in a type of fillet for family use in Taiwan. However, fish by-products from manufacturing process are also huge and those embodied rich nutrition but usually used as miscellaneous materials and feeding food for animals, or sold by lower prices. Fish bones and scales are full of calcium appropriated as nutritional supplements for all age layers. By using the concept of circular economy and aquaculture golden perch as the implementation case, this study experiments the by-products of fish bone/scales with a series of manufacturing processes in which the powder equipment is implemented. In association with value-added effectiveness, the yield ratios are companied with the experimental results in this study to analyze cost-effectiveness.