本研究主要根據文獻分析法,分析台灣飲食文化隨著經濟發展的成功案例。定 義未來發展成為具備台灣特色與國際級餐飲服務的競爭優勢。 台灣餐飲市場先天具備了形成國際美食的地理與文化條件,兼容並蓄了中國各 省份的美食精華以及深受日式料理的影響,隨著經濟發展與富裕程度而逐漸產 生美食需求的變化,不斷的提升服務品質與標準,形成台灣料理的獨特性與多 樣性,遂成為精緻美食與國際美食的基礎。 研究發現台灣經濟發展趨於成熟而形成兩極化消費情勢的必然關係,隨著富裕 程度與時間推移而呈現越來越多樣化與精緻化的消費形態,消費者需求的不再 只是美味、不再只是便宜、更要吃得健康、吃的舒適、吃的有品味。因此由滿 足物質性需求轉化而成為滿足心理需求為主的消費趨勢。個案公司的分析中發 現成功經營關鍵在於差異化的策略:特別突出的空間佈置、具有豐富人際網絡 的股東結構、年輕有活力的經營團隊、新鮮且多樣化的食材、營造出客戶的歸 屬感。 再根據兩岸經濟情勢與未來發展趨勢,進行市場定位與市場分析以及預測未來 需求,選擇符合台灣特色、國際競爭力且與美食市場發展軌跡相吻合的競爭策 略。針對人口富裕程度與特定比例的目標客戶、選擇具有發展利基的競爭優勢, 按整個服務價值鏈的變化調整營運模式,著重在整體服務品質的提升包括:服 務人員的整體素質與服務內涵、健康環保的取向、與服務內容及服務品質匹配 的合理價位。差異化的策略則是選擇具有獨特地位的地點,而獲得特殊地點的 能力也是本營運計畫特別需要具備的競爭優勢。以上提出適合目前在台灣、未 來在中國執行的高階市場營運計畫,單店期初投資金額新臺幣三億元整,期中 投資新臺幣一億五千萬元整,以總投資金額新臺幣四億五千萬元整來評估是一 個非常好的投資案,預計十八個月回收,十年內部報酬率 31.6%。 大 治 ㈻㊫學 l a C n h / Analyzing the relevant literature and operations of successful restaurants in Taiwan, this study develops a business model and strategies for first-­‐class restaurant featured by Taiwan cuisines and with international competitiveness. Taiwan poses unique position to develop a base for fine and delicate food culture. First, it has immigrants from different provinces from China, which bring different type of dishes to Taiwan. Second, with the impact of Japan, local chefs have developed the capability to prepare Japanese dishes. Third, gradually increased income levels have made local people to demand better quality food that stimulated chefs devoting to innovation, either in materials or dishes. And lastly, because of the accessing to international information, local consumers have become more sophisticated and generated competition among restaurants. We find that the consumers in Taiwan represent M-­‐form, with on end demanding high-­‐end service and another end demanding low-­‐priced services. However, at either end, food variety, healthy, tasty and pleasant eating environment have become critical. This means that satisfying psychological need, instead of physiological need, is the focus of restaurant services. The propose business model, therefore, has the following differentiation characteristics: unique location and interior decoration, investors with extensive personal networks, a energetic management team, fresh and variety food ingredients, and generating consumers’ identity. Taking into account the economic developments of Taiwan and China, in addition to the differentiation characteristics listed above, we develop strategies for running a high-­‐class restaurant with the potential to roll out to China. The strategies include the following: the combination of target customers, the competitive strengths to support niche strategy, adjusting operation model by adapting to the changes in value-­‐chain, tailor-­‐made services and enhancing the capability of service personnel, and price flexibility for different types of consumers. A restaurant with our design will need investment of NT$450million, and the return is very good: the pay-­‐back period is 18 months and internal rate return for 10 years is 31.6%. 大 治 ㈻㊫學 l a