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題 名 | 緣圓坊--喜餅產業行動支付之抉擇=Mobile Payment Decision-making in the Wedding Pastry Industry: The Case of Yuan Yuan Fang |
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作 者 | 江藍龍; 陳凰珠; | 書刊名 | 管理個案評論 |
卷 期 | 14:1 2023.06[民112.06] |
頁 次 | 頁29-56 |
分類號 | 563.146 |
關鍵詞 | 行動支付; 消費者行為; 科技接受模型; 邊際貢獻; 現金流量; Mobile payment; Consumer behavior; Technology acceptance model; TAM; Contribution margin; Cash flow; |
語 文 | 中文(Chinese) |
DOI | 10.30198/MCR.202306_14(1).0002 |
中文摘要 | 在大環境變遷與 COVID-19 疫情席捲全台之際,台灣喜餅產業面臨空前的經營危機。同時,疫情爆發連帶地也改變人們的娛樂生活,包括日常生活型態產生大規模的變化與影響,最明顯的 改變反應在購物行為以及付款模式上。因應防疫政策,人們為維持社交距離並避免與他人接觸, 實體現金支付頻率大幅下降,取而代之的是行動支付的普及。行動支付是目前消費者普遍使用 的付款方式之一,從企業的視角而言,為迎合趨勢也廣泛導入應用相對應的收款方式,大到電 商平台,小至路邊攤商隨處可見,但各產業的利潤機制不同,因而會有不同之考量面向。 個案公司緣圓坊面臨上游品牌商微薄分潤體制下,抉擇是否應導入行動支付工具以順應顧客的 消費行為,或是以利潤導向維持現有收款方式的兩難困境。本個案聚焦於緣圓坊是否應導入行 動支付工具之議題,運用個案內文所提供的相關資料帶領同學了解當企業欲導入不同收款工具 時所應注意及了解的會計營運分析和導入後從不同視角對企業產生的利弊得失。此外,如何透 過分析結果選擇對緣圓坊最有效益的收款方式及平台的選擇,期望花費最少的平台費用「嗶」出業績最大化,「嗶」出好商機,以協助企業創造最佳利益。 |
英文摘要 | Due to the outbreak of COVID-19 pandemic and the turbulent business environment, the wedding pastry industry in Taiwan has faced drastic operational crisis. Meanwhile, the changes of people’s entertainment styles and daily life patterns reflect most evidently in their shopping behaviors and payment modes. In response to the epidemic prevention policy, people have kept social distance to others and reduced the frequency of cash payment. As a result, the mobile payment has been on the rise and become one of the most used payment tools for customers. From the firms’ perspective, many businesses, ranging from large-scale e-commerce platforms to small-scale street vendors, have implemented and applied the corresponding payment systems to catch the trend. Considering the industry variants, businesses have different sharing-profit mechanisms. Recognizing the slim profit sharing from its up-stream brand partner, Yuan Yuan Fang has confronted the dilemma in which whether it should implement mobile payment tools to adapt customers’ behavior or it should maintain the status quo in receiving payment. This case study focuses on the issue of whether or not businesses should implement mobile payment tools to their existing payment systems. By reviewing the case contents and the relevant statistics provided in the case, students are expected to understand the accounting and operation analyses on the merits and demerits of mobile payment implementation, as well as making decision on the most efficient payment tool for Yuan Yuan Fang. The key question is: how to create the most profits from “beeping” the prospect business opportunities by "beeping" the least expected commission charged from the mobile payment platforms. |
本系統中英文摘要資訊取自各篇刊載內容。