本研究引用文獻，探討跨國企業麥當勞，自1984年進入台灣市場二十餘年後，由於國民所得相較於早期進入時，已經提高許多，而西式速食業的領導者－麥當勞，當年即針對兒童市場為主目標來擴展版圖，企圖穩定並且長期培養速食人口，而當年的兒童，現在都已成為目前社會新生代主角。麥當勞多年來的營運，均以標榜O.S.C.V.（品質、服務、清潔、價值）作為營運目標與企業鮮明的口號，截至目前依然未曾更改。楊岑雯(2005)「麥當勞開出低價產品衝高業績」，以低價格為行銷競爭策略，這應是非常有效的市場開發策略；但是自由時報，楊雅民(2008)台灣麥當勞於2001年底無預警結束15家分店，這呈現麥當勞以往的並未針對問題訂定策略，致使經營不成功。也說明經營實務上的問題，究竟還應該考慮什麼因素，才能讓麥當勞針對問題，訂定良好之策略？但是，回顧學術文獻並未有相關研究來說明這樣的現象，所以這應是一個值得研究的問題。環顧台灣地區影響麥當勞營運之因素，除國民所得、目標市場及各項經濟因素外，應尚有涉及消費者飲食型態之因素。消費者對飲食認知因健康養身之盛行，連帶對飲食型態有所改變，但未見相關文獻就此方面進行探討。故本研究目的擬以探索性研究方法，研究消費者飲食型態對台灣麥當勞之衝擊，並推出研究命題以提供業界訂定競爭策略之參考。

This study excerpts from related studies to explore Taiwan Mcdonald's business. After entry into Taiwan fast food market over 20 years, 2007 Taiwan GNP is much higher than 1984. At the beginning, Taiwan Mcdonalds represent western fast food and focus its market on children as a way for expanding. It is obvious that Taiwan Mcdonalds attempt to stable and cultivate fast food market base. Those children at that time play the major role in Taiwan society now. Until now, it has no any change that Taiwan Mcdonalds flaunt its O.S.C.V. (Quality, Service, Cleanness, Value) as operation goal and slogan. Furthermore, Yan (2005) Taiwan Mcdonalds offered low price products for sales up return. It is a low-pricing marketing strategy. But Yan (2008) at the end of 2001, without early warning, Taiwan Mcdonalds terminate 15 stores. The failure of Taiwan Mcdonalds business indicated that its strategy did not match customer need and become a problem to itself. It is a practical issue of Taiwan Mcdonalds how to make its business strategy right. Yet, there is none study with related issue and make such issue worth for research. Except GNP, target market and economic factors, consumer dietary pattern is also a very important one which impacts Taiwan Mcdonald's business. Consumer dietary pattern is switch to concern body health and become more popular in Taiwan. But there is none study focus on such issues related with fast food. Thus, this study intend to explore consumer dietary pattern change impacts on Taiwan Mcdonald's business and offer some propositions for Taiwan Mcdonalds adjust its business strategy.