台灣水產養殖產銷以生鮮為主，容易受到市場需求波動與中間商控制之影響，為一種淺碟經濟型態，亟需從供應鏈角度思考，導入深加工概念，開發適合客戶所需的產品，建構完整競爭優勢。本研究以台灣金目鱸養殖水產為研究對象，設計深加工系統，並且應用線性規劃分析成本效益，建構供應鏈系統之效益評估模式，作為業者加工決策之參考。

Given the aquaculture industry on cultivation and marketing that tends to fresh channels in terms of a pattern of shallow dish economy in Taiwan, the effect from market demands and the controllability of channel vendors is significant. The supply chain must introduce the concept of deep processing with circular economy to create products on the perspective of customer requirements and then the competitive advantage is then bolstered. By using the aquaculture type of goldeneye perch as the study case, this study applies linear programming approach to design deep processing systems with cost effectiveness. Implementation results presented in this work can help decision makers better understand the systematic analysis and potentials for the use of on cost effective analysis for deep processing decision making and research invention for academics.