ABSTRACT Wei Chuan Wu Japanese Cuisine Restaurant is a newly emerging all-you-can-eat Japanese restaurant, presently there are two branches in Kaohsiung. The domestic food and beverage consumption market has appeared to develop into extremely different ways, to match up to consumers¡¦ need, an all you can eat phenomenon has risen again. The new term of all you can eat restaurant features delicacy of the cuisine, focus on the quality of ingredients, and locations are relocated from lower rental business district to the centre business district, seemingly it will lead up an all you can eat market competition. Consumers¡¦ food taste preference varies over time; the new term of all you can eat restaurant devote effort on using variety of ingredients. Due to the sluggish economic condition, consumers have become more demanding, wanting to enjoy the luxury but unwilling to spend more expense. The food and beverage industry is the first to be affected with the change of the economic condition, facing the pressure of the increasing cost of raw materials, personnel, rent and other costs. Because of the limited salary, consumers have become fussier, set menu will not satisfy the costumers anymore. This is the opportunity for the middle-size all you can eat restaurant to join into the market. An all you can eat restaurant makes 30 percent of profit, but if it is located in a higher rent cost business district, profit might only reach to 20 percent only. The owner needs to win over costumers¡¦ favor to make more profit by its quantity. Despite focusing on the quality of ingredients, the atmosphere is also an important issue; nowadays costumers not only demand for nice meal but also want to enjoy the atmosphere. The dealer of the all you can eat restaurant should not save cost for the decoration and service. The current trend even shows that ¡§location picking¡¨ is an important key to success.The rationale for conducting this research is to discuss about a newly emerging restaurant, how to search for a standard managing system in the competitive food and beverage industry to create outstanding accomplishments. Therefore following this system you can make effective management and create added value for the food and beverage franchise system and also to provide a reference managing method to the dealers afterwards. This research used Five Forces Model, SWOT Analysis, Analytical Hierarchy Process (AHP), questionnaire and experts interview for the researching method. The participants of this survey were scholars of the food and beverage industry, executive chefs, managers, assistant managers, kitchen cooks and costumers. This survey was conducted by interviewing every participant thoroughly, first by qualitative approach and then through quantitative approach. This study reveals the key factors for the success of Wei Chuan Wu that are mentioned respectively below: the flavor and taste of dishes, service quality, restaurant¡¦s atmosphere, restaurant¡¦s location and brand. The result shows the success factors of Wei Chuan Wu that are: the lower cost of rent and raw material, dishes should have distinguishing features to differentiate, good quality of service from the servers and also to provide a clean, hygienic and comfortable atmosphere to dine. These factors not only can increase the restaurant¡¦s brand but also its core competence and create costumers value. It also eliminates the threats of the sluggish economic condition, competitors¡¦ threat or any other replacing threat to create a new brand image. From the results of this research, in conclusion the key factors for a newly emerging restaurant to success are: the flavor and taste of dishes, good service and eating atmosphere. Restaurant should have its own brand and feature dishes, and provide good quality of service to increase costumers¡¦ value. To offer a clean, hygienic and comfortable eating atmosphere are also costumers¡¦ emphasis standards. This study results can provide future dealers a reference for management. Key words: Five Forces Model, SWOT Analysis, Analytical Hierarchy Process, Success Key Factors, Japanese Cuisine Restaurant