因應臺灣經濟的發展和國民所得的增加，國人的消費型態漸趨改變，對於動物性蛋白質的消費需求也顯著提升。在過去30年以來，每人每年的平均肉類消費量自1980年的62.89公斤上升到2019年的84.84公斤，臺灣整體的肉類消費增加了1.35倍。從肉品的種類而言，在此期間豬肉的消費比例從佔總體之59％下降為43％；反之，雞肉的消費量從整體量占比35％上升至41％，而牛肉的消費量也從3％提高至8％。
本研究之重點在於研究臺灣的豬肉、雞肉、牛肉等肉類需求的價格彈性、交叉價格彈性、所得價格彈性。以上所提到三種主要肉品的需求價格彈性雖略有不同，但都符合價格彈性與需求法則的定義。在本研究中發現在主要肉品之間，豬肉和雞肉屬於替代關係，而豬肉和牛肉與雞肉和牛肉則皆屬於互補關係。牛肉的所得彈性係數明顯大於豬肉與雞肉，這其中意涵為當國人所得增加時，對牛肉的需求量明顯比其他肉品增加更多。
本研究結論之於商業策略應用上，在於肉品供應商可以利用交叉價格彈性評估主要肉品的價格與需求數量之間的彼此關係；這有助於肉品供應商的策略形成、肉品存貨量準備，以及滿足市場需求。期望本文的發現對肉品供應商維持市場競爭力有所幫助，特別是在此新冠肺炎影響期間，能夠更加緊密地貼近消費者需求。

Due to the economic development, increasing income, and changing consumption patterns for Taiwanese, demand for animal proteins has noticeably raised. In the past thirty years, average meat consumption had risen from 62.89 kilograms in 1980 to 84.84 kilograms in 2019. The meat consumption for Taiwanese has grown 1.5 times in the last three decades. More specifically, the percentage of pork consumption had dropped from 59% to 43% in the meantime. Interestingly, chicken consumption rose from 34% to 41%; beef consumption increased from 3% to 8%.
We focus on the price elasticity of demand, cross-price elasticity of demand, income elasticity of demand for pork, chicken, and beef for Taiwan in this study. In our research, few conclusions suggest the applications of business practices. Although the price elasticity of demand for the three significant types of meat is somewhat different, all obey the definition of price elasticity or the law of demand. Moreover, we find that pork and chicken are substitutes; pork and beef are complements and the same as chicken and beef. In addition, we find that the income elasticity of beef is substantially greater than pork and chicken. It suggests that Taiwanese demand more quantity of beef than other types of meats once income increases.
In business practices, suppliers in the meat industry may apply cross-price elasticity to evaluate the relationship between quantity and price of various meats to form their strategies, prepare inventories, and meet the market demand. We believe the implications in this study may help meat suppliers be competitive, particularly in the Pandemic.

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