The beauty salon industry is part of the domestic market, and the expansion of household expenditure within this industry is an important source of industrial growth. With the signing of the "Cross-Strait Agreement on Trade in Services" between Taiwan and China, the future development of the beauty salon industry in Taiwan is worthy of concern and attention. In this study, the cohort analysis method is applied to explore the beauty salon expenditures of households. Empirical results show that household disposable income, household size, and the number of children under the age of 14 have significant influence on the beauty salon expenditure in different cohorts. On the whole cohort of the household, due to cohort effects and time effects, reduced beauty salon expenditures result, which for the expansion of the beauty salon market in the future is a very unfavorable development.