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題名:咖啡店經營運分析之實證研究--以獨立經營咖啡店為例
書刊名:高雄應用科技大學學報
作者:游仁良 引用關係
作者(外文):Yu, Jen-liang
出版日期:2008
卷期:37
頁次:頁93-112
主題關鍵詞:營運分析Operation analysis
原始連結:連回原系統網址new window
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與咖啡店經營汲汲攸關的咖啡店銷售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,是為咖啡店經營者必須充分了解的重要課題之一。咖啡店業者可以經由以下有關咖啡店營運分析模式來蒐集相關評估之資訊:1.咖啡店的營運現況與餐飲商品貢獻度攸關之分析模式。2.由收入、成本及損益三者之關連性所建構之咖啡店經營可行性評估及其經營目標之因應策略的損益平衡點衡量模式。3.咖啡店的投入資本攸關之回收期限、營運績效可行性評估及其經營投資之因應策略的資本回收衡量模式。 此一營運分析模式,可以提供經營業者樹立咖啡店營運與投資績效分析之指標以及經營業者對於咖啡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。應用此一分析模式來評估獨立咖啡店的營運狀況及其經營業者的投資可行性分析案例,藉實例可以作為咖啡店投資者在投入咖啡店經營時判斷其可行與否的參考。
People in the business of coffee shop 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. Though the cases should make a reference of operation judgment for investors joining the markets in coffee shop.
 
 
 
 
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