新冠肺炎疫情對餐飲業銷售業績的影響-以上吉餐飲有限公司為例

The Effect of COVID-19 Pandemic on Sales Revenue of Restaurant Industry: A Case Study of Yakiniku Restaurant

林英傑(Hansel Lin)

指導教授 ： 張宏浩

共同指導教授 ： 蘇怡如(Yi-Ju Su)

國立臺灣大學/生物資源暨農學院/農業經濟學研究所/碩士(2022年)

https://doi.org/10.6342/NTU202202935

摘要

自從新冠肺炎於2019年底於中國爆發後，病毒已迅速擴散至世界各國，我國亦受到新冠肺炎影響而實施許多因應之防疫政策，除此之外，人們也因擔心感染的風險而減少外出。這些因素嚴重影響各行各業的經濟活動，尤其餐飲業更是首當其衝，直接受到禁止內用及梅花座等防疫措施的影響，再加上民眾為防疫減少外食的消費，使餐飲業的收入受到很大的影響。
　　本研究以上吉餐飲有限公司為研究對象，蒐集該公司新冠肺炎爆發前後的營運資料，並以財務分析以及多元迴歸統計方法來估計新冠肺炎疫情對餐飲業營運的影響。研究結果顯示新冠肺炎疫情顯著減少公司的銷售數量、銷售收入及利潤，進一步比較食材及酒水的結果發現，新冠肺炎疫情對食材銷售的影響較大。這些結果可以提供同類型餐廳對於以後疫情衝擊作為參考或改變經營模式之選項。

關鍵字

新冠肺炎疫情 ； 餐飲業 ； 外食 ； 燒肉餐廳 ； 財務分析

並列摘要

Since its onset in China in the end of 2019, the COVID-19 pandemic has rapidly spread to the world. In response to the pandemic, Taiwan has taken many prevention measures. In addition, people have reduced outdoor activities for the fear of infection. These factors significantly affect the economic activities of all most every industry, and the food industry was hit particularly hard. The sales revenue of food industry has been significantly affected due to the implementation of prevention policies, such as the ban on on-site dining and promotion of social distancing, and reduced food-away-from-home consumption.
Using the Taking Yakiniku restaurant as a case study, this study collects sales data of the restaurant before and after the COVID-19 outbreak and uses financial analysis and the multiple linear regression model to estimate the effect of COVID-19 pandemic on the sales revenue of food industry. The results show that the pandemic significantly reduces the sales volume, sales revenue, and profit of the restaurant. Morever, the negative effect is more pronounced on sales of food than the one of beverage. The results of this thesis provide implications on how to adapt restaurant business to cope with disease outbreaks such as COVID-19.

並列關鍵字

COVID-19 ； Food industry ； Food-away-from-home ； Yakiniku restaurant ； Financial analysis

參考文獻

Durnagan JC, Hackett JW. 1995. "U.S. Trends in Eating Away from Home, 1982-89: A Survey by Eating Occasion, Type of Foodservicee Establishment, and Kind of Food." United States Department of Agriculture. Statistical Bulletin NO. 926.

王宛育，2018。「臺灣早餐外食現象與社會變遷。以大臺北地區為例，碩士論文，國立臺灣師範大學臺灣話文學系。

王昌如，2018，災害引發之民眾恐慌購買及囤貨行為成因探討。國立臺灣大學商學研究所碩士學位論文。

行政院主計總處編印，2021。行業統計分類，第11次修正版，107。

余勝揚，2020，新型冠狀病毒肺炎疫情下消費者行為決策探討。國立臺灣大學國際企業研究所碩士學位論文。