甜點店獲利能力之探究：以L公司為例

消費者除了可透過知名連鎖店、便利商店、超級市場、量販店購買甜點，亦可向個人開設甜點店購買甜點。雖近五年臺灣的甜點的市場不斷地成長，然消費者可以購買甜點的通路眾多，使得甜點市場競爭激烈。對於目前正在經營獨立甜點店經營者而言，如何能夠獲利並成長係重要且值得探討的問題。本論文以一家創立於2012年臺北法式甜點店單一店家為個案公司，個案公司藉由使用優質頂級食材，及臺灣在地當季食材，推出許多具有時令特色的糕點，獲得中高端消費者肯定。個案公司創立迄今營收逐年成長，獲利也具穩定。本論文利用SWOT分析及獲利能力分析，可以瞭解個案公司在營運期間所面對的問題，並審視獨立甜點店面對後疫情時代的機會與可能威脅。根據SWOT分析，本研究提供可行策略。本研究之分析及可行策略，將可提供以創立獨立甜點店，經營烘焙甜點的同業及擬投入該產業之參考。

關鍵字

甜點；甜點店；獲利能力分析； SWOT分析

並列摘要

In addition to purchasing desserts through well-known chain stores, convenience stores, supermarkets, and mass-market retailers, consumers can also buy desserts from individual dessert shops. Although the dessert market in Taiwan has been growing continuously over the past five years, it is highly competitive because consumers can purchase desserts through many channels. How to make profits and grow is an important issue for those currently operating independent dessert shop operators. This paper takes a single French pastry store founded in 2012 in Taipei as a case company. Using high-quality ingredients and Taiwan's local seasonal ingredients, the case company launches many pastries with seasonal characteristics, which mid-to-high-end consumer groups recognize. The case company’s revenue has grown yearly, and its profits have been stable since its establishment. This paper uses SWOT analysis and profitability analysis to understand the problems faced by the case company during operation. This paper also examines the opportunities and possible threats that independent dessert shops face in the post-epidemic era. Based on SWOT analysis, this study provides feasible strategies. The analysis and viable strategy of this study will provide a reference for those who want to establish independent dessert shops, engage in baking desserts, and plan to invest in this industry.