豆腐的製程中使用的豆漿濃度不同,會影響經濟效益、時間效益及製程流暢性,因此,建立豆腐製造過程中可獲致最佳效益之豆漿濃度,為豆腐生產成本效益分析之重要參數。本研究採用四種豆漿濃度10%、11%、12%、13%,進行豆腐的標準生產製程,並分別計算每個製程中能源的損耗率、時間效益、產量效益。研究結果顯示,當豆漿濃度為10%,能源損耗率最高、工時最長、產量最多;而當豆漿濃度為13%時,能源損耗最少、工時短,而產量最少。本研究的結果,將可作為節省豆腐生產企業營運成本之重要參考依據。 The soymilk concentration used in the process of tofu manufacturing will result in different economic benefits, time efficiency and the fluency of manufacturing process. Therefore, it is necessary to establish optimal soymilk concentration for the cost-benefit analysis in the tofu manufacturing process. In this study, four soymilk concentrations of 10%, 11%, 12%, and 13% were used in the standard tofu manufacturing process. Energy consumption rate, time efficiency, and production efficiency were obtained in each process. Results of the present study showed that the highest energy consumption rate, longest working hours, and highest productivity occurred at the soymilk concentration of 10%however, the lowest energy consumption rate, shortest working hours, and lowest productivity was obtained at the soymilk concentration of 13%. Results of this study can be used as a reference for saving the operating cost of tofu manufacturing enterprise.