餐飲業經營及投資績效衡量之應用－以台灣的案例探討中國的咖啡店市場

與餐飲店汲汲攸關的餐飲店營業收入與營運重心的掌握、營運目標之確立及投入資本回收期限等經營實際狀況，是為餐飲業經營者必須充分了解的重要課題之一。餐飲業者可以經由以下有關餐飲經營及投資績效的衡量模式來蒐集相關評估之資訊: 1.由餐飲業營業收入的基本統計表單來蒐集相關之營業實績，並配合財務相關資料，所建構的餐飲業營業收入與餐飲商品貢獻度攸關的餐飲收入ABC衡重模式，2. 由收入、成本及損益三者之關連性所建構餐飲業經營可行性評估及其經營目標之因應策略的損益平衝點衡量模式，3 .餐飲業的投入資本攸關之回收期限及其經營投資績致可行性評估與其經營投資之因應策略的資本回收衡量模式。此一經營及投資績效之衡量模式，可以提供餐飲業者樹立餐飲店經營及投資績效分析之指標以及經營業者對於餐飲店營運現況的自我評估方式與其因應之策，以達其經營及投資績效目標之遂行。應用此一衝量模式來評估獨立咖啡店在台灣的營連狀況及其經營業者的投資可行性分析案例，藉此實例可以作為咖啡店投資者在投入中國的咖啡市場經營時判斷其可行與否的參考。

關鍵字

營連績效；投資績效。

並列摘要

People in the business of food and beverage should be familiar with certain operation practices in relation to business revenue, operation goals, and duration for capital return. Three models are constructed to analyze and account for these practices. In the ABC measurement model, a standardized statistical sheet is used to collect documents of investment gains and other relevant materials in order to form business revenue. In the breakeven measurement model, the relationship among investment capital, business gain, and business loss is studied to evaluate the accessibility of such business operation as well as its operation goals. In the capital return measurement model, strategies are provided to examine duration for investment return and operational efficiency. Generally, these analysis models provide the investors with clear guidelines and feasible strategies to self-assess their current store operation, which, in turn, facilitates the achieving of the operation goals. Appling these measurement models to evaluate business operation and investment feasibility of independent coffee shop in Taiwan. Through the cases should make a reference of operation judgment for investors joining the markets in China.

並列關鍵字

Operation Performance ； lnvestment Performance

國際替代計量

餐飲業經營及投資績效衡量之應用－以台灣的案例探討中國的咖啡店市場

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