自2020年新冠疫情(COVID-19)發生以來,政府限縮國外旅客來臺,導致觀光人數逐步下降,永康商圈餐飲業營收亦隨之降低,連帶影響本研究個案餐飲店之來客數及營業收入。本研究以個案分析探討餐飲業面對疫情衝擊的因應措施,主要運用淨現值、內部報酬率、還本期、益本比等財務評估指標分析個案餐廳營運決策。本研究發現在疫情情況之下,選擇繼續經營風險太高,尤其在疫情控制程度無法預期的情境下,建議先行歇業為宜,以降低個案餐廳的營運支出負擔。此外,本研究亦發現除了餐飲銷售外,如未開發冷凍食品或擴展其他副業收入,在營運地源來客數受疫情影響而減少之下,個案餐廳將無法避免遭受直接性的衝擊。 本研究以來客數乘上客單價分析個案餐廳的營利模式,其中來客數的達成受到營業場域、服務動線及翻桌率等影響。另人事成本也受場域影響須適時適地調整人力配置,以個案餐廳而言,在疫情影響下,來客數降低造成營收大幅下降,但因場地及服務動線關係,無法裁撤過多人力,導致人事成本占比大幅提高。 因此本研究挑選三種營運調整情境,分別為增加銷售通路、降低店面租金、撙節人事及管理費用,並使用個案餐廳2020年財務資料進行敏感性分析,發現撙節人事及管理費用具有最短的還本期間,因此最終建議個案餐廳應撙節人力,並另尋適合之動線及場地。
Since the outbreak of the new crown epidemic (COVID-19), the government has restricted the number of foreign tourists coming to Taiwan, resulting in a gradual decline in the number of tourists. This has led to a decrease in the number of visitors to the Yongkang business district, which significantly affects the revenue of the food service providers in the district. This study uses case analysis to explore the food service industry's coping strategies for the impact of the epidemic, and financial indicators, such as NPV, IRR, payback period, and benefit/cost ratio, are used to determine whether restaurants continue to operate. The results have shown that under the situation of the epidemic, the risk of continuing to operate is too high, especially when the control of epidemic is not predictable. It is suggested that restaurants should close down to reduce operating expenses. This study also found that in addition to food service sales, ancillary revenues such as frozen food or other side businesses have not been developed, resulting in the unavoidable direct impact when the epidemic affects the number of visitors from the operating area.