訂價、策略與管理會計在餐飲業的應用與實務

台灣的餐飲業一向被視為艱苦行業，但卻不斷地有人加入挑戰行列，等發現不容易生存時，往往又不認輸，硬是撐到投入所有資源都無法挽救時，才心不甘情不願地退出這個產業。這就是完全競爭市場的無情與殘酷，就算勉強生存，獲利也極為有限。那些加入競爭市場卻又不服輸的業者，最大的疑問是，為什麼有人可以大發利市？為什麼五星級飯店永遠有那麼多人潮？為什麼我會失敗？我如果價錢比競爭對手便宜，消費者為什麼不到我的店裡？這麼多解不開的謎題，答案就在於餐飲業有不同的市場性質，有的業者處的就是完全競爭市場，利潤微薄，隨時都有關門的危機。有的業者因為享有獨家秘方，菜特別好吃，這是別人無法模仿的，只要獨占力夠大，一時半載還不愁生意會掉下來。另外，五星級飯店因為投資規模大，有一定的加入門檻，幾家五星級業者就把主要消費層給壟斷，這是餐飲業寡占市場的例子。那麼，如果享有獨占或寡占市場優勢的餐飲業者，是否就可高枕無憂，賺取高額利潤呢？答案是否定的。即使享有市場優勢的餐飲業者，也因為產品替代彈性大，在訂價上無法享有太多的優勢，否則消費者可以放棄無可替代的口味，嚐試其他產品。鑑於競爭的激烈，餐飲業者被迫吸收新的管理知識，例如：如何降低成本、如何取得差異化的競爭優勢、如何致力於客戶關係管理等，目的就是為增加競爭力。其中，建立成本優勢與差異化優勢成為近年餐飲業者努力的目標。對餐飲業而言，學習這些管理知識的入門課程就是管理會計，特別是成本─數量─利潤的系列分析、作業基礎成本制度、作業基礎管理制度，因為從這個領域可以直接切入餐飲業最關心的成本效益問題，再由成本效益為基礎進行一連串的企業化管理制度的改革，採取新的競爭策略。希望藉由本研究，能開啟餐飲業經營與管理系統化研究的第一步。

關鍵字

完全競爭市場；寡占市場；獨占市場；成本─數量─利潤分析；作業基礎成本制；訂價策略；替代彈性；作業基礎管理制；差異化優勢；客戶關係管理

並列摘要

Even though the Food & Beverage (F&B) business in Taiwan is perceived as a challenging industry, there are still some companies who want to enter this field because the barriers to enter are very low, or even none existent. For this reason, most F&B companies in Taiwan exist in a market very close to perfect competition. Those new entrants who fight for survival in this cruel market have no idea when to forgo and how to exit. As a result, profit in this competitive market becomes zero in the long run. “Zero profit” signifies not that entrants are performing poorly, but rather the industry is highly competitive. People don’t understand why some F&B companies are highly profitable and some are not? Why are some 5-star hotels always crowded? Why can’t low prices attract consumers? The answer to those questions is that it depends on the market in which the F&B companies exist. In a highly competitive market, long-term profitability is very challenging. If a company possesses monopoly power due to a unique food product, and if the monopoly power is considerable, the company will be profitable. If a company exists in an oligopoly market, such as the 5-star restaurant that requires vast investment (high barrier to entry), few companies will share most of the profit. Given the three scenarios listed above, can we conclude that companies can be profitable only if they have monopoly or oligopoly power? The answer is negative. Even if F&B companies possess market advantages, the substitution effect of food products will counteract that advantage. Since the market is extremely competitive, F&B companies are forced to learn new management knowledge. For example, how to cut costs, how to establish differentiation advantages, how to maintain customer relationships. The purpose of those efforts is to enhance competitive advantage. Of these management knowledge, establish cost and differentiation advantages are the most important. In my point of view, the first class F&B companies should learn is Managerial Accounting, especially the concepts of cost-volume-profit analysis, activity-based costing system, and activity-based management. The study of these fields will lead into the most important issue – cost efficiency. Cost efficiency coupled with modern management skills could be the basis for a series of company-wide reforms that would eventually create a new competitive strategy. I sincerely hope this study will be the first step for F&B businesses to learn modern systematic management knowledge.

並列關鍵字

Perfect competition market ； Oligopoly market ； Monopoly market ； Cost-volume-profit analysis ； Activity-based costing system ； Activity-based management ； Substitution effect ； Cost advantage ； Differentiation advantage ； customer relations management