- 學位論文
國軍福利營站引進民營設櫃可行性之研究－以503營站為例
The Feasibility Research on Private Counter of the Military Post Exchange – Case Study of Post Exchanges 503
摘要
近年來受大賣場等同業競爭激烈及軍榮眷消費習慣改變之影響，且軍中營站限於人力與法規之限制，福利品銷售的成效已明顯不如往年，在面對市場激烈競爭的情況下，不論在經營成本、服務時間、顧客滿意度上，均無法與大賣場相抗衡，本研究以國軍503營站為研究樣本，瞭解轉變過程及現行經營模式，探究營站營運所面臨的現況與困難，參照國軍福利事業管理處之「專櫃引進設置管理」作業規定下，分別採用高雄新光三越百貨、高雄SOGO太平洋百貨與國軍左營地區福利中心三家業者之設櫃之毛利，來進一步用來分析503營站營運績效，分析無委外下與委外的情狀下相比較，皆顯示委外優於營站本身之利潤，「委外」的情形下所創造之利潤為現今營站年利潤之3至4倍。 分析結果透過引進設櫃方式，除了每月人事成本支35%降至12.7%、水電費本支出3.4%降至0.6%。不僅能將賣場自營毛利從4.9%提高至21.7至25%，而且又能有效節省人事員工薪資及賣場支出，明顯營運績效由虧賺盈，大幅提升營收。最後，經分析結果均顯示「引進民營設櫃」，有利於提升本業毛利及改善經營困境，亦能將整體營運狀況透明化，也有助於營站持續營運及提升整體國軍形象，因此提供各業管單位或軍職人員參考。
並列摘要
For the past few years，with the fierce competition of the supermarkets and the change of consumption habits of the Military's Family。Not only that，the military camp is limited，to human resources and regulations，cause the sales of the welfare products significantly decrease for the past few years。Facing the fierce competition against the market，no matter the operating costs，service hours，customer satisfaction all can not compete with the supermarket。This study used National Military 503 Camp as study sample。To understand the transition process and the current business model and to investigate the current situation of the National Military Camp and the difficulties it's facing。Refer to the regulations of National Military Welfare Business Management office's「counter import set up management」，We use Kaohsiung Shin Kong Mitsukoshi Department store，Kaosiung SoGo Pacific Department store and the National Military Zuoying Welfare Center's counter gross profit，To analysis the running performance of 503 Camp，Compare the situation with or with「Out Outsource」，it clearly shows that outsource has up to 3 to 4 times higher profit than the comp。 The analysis result shows that by importing counter，beside the monthly staff costs from 35％ drop to 12.7％、utilities spending also from 3.4％ drop to 0.6％。Not only the self selling gross profit raise from 4.9％ to 21.7％﹣25％，but also effectively cut down the expenses of staff and store，the operational performance change from loss to earn，At last，all analysis result show that「private counter」，not only enhancing the gross profit and improve business difficulties，but also clearly the overall operating situation，help the continued operation of the Camp and also enhance the image of whole military。