虛實整合商業模式及O2O模式等概念在市場上的應用不斷崛起，許多業者紛紛投入電商平台之經營，然在越來越多企業朝電子商務發展的同時，線上消費平台卻傳出一道警訊。目前，全球零售市場的規模在2016年約為22兆美元，其中，電商的份額僅佔了8.7%；即使到了2020年，7成以上市場份額仍由實體通路所把持，此現象催生了「全通路」時代的來臨。 許多人誤以為實體與網路是完全獨立的兩個世界，且兩個世界互相是此消彼長的，但其實不然。目前，實體店面與純電子商務單一的銷售模式已逐漸被打破且面臨僵固不前的窘境，而唯有打造全通路，落實虛實整合並打破通路間的界線，將兩邊的危機化為轉機才是突破現況的新解方。 「新零售革命」正在零售業者間展開，究竟如何同時經營實體店面與網路商店，並進行有效的虛實整合，對於純實體商店或純網路銷售商都是一大挑戰。而過去O2O模式相關文獻多聚焦於經營模式、商業策略上的改變，但在實務上如何實際應用以落實虛實整合仍未有所見。因此，本文將探討企業如何透過新興科技的導入來協助完善O2O模式之整合應用，並探究其行銷策略規劃以創造全通路之經營。 本文藉由瞭解所選擇之該產業極具代表性的實際企業個案騰訊以及燦坤，透過二者經營策略上的創新做法，來檢視其二運用Beacon技術於各市場階段的行銷策略決策，進而剖析管理者在運用物聯網產品於經營模式之思維，深入探究其對於虛實整合問題的見解與作法。 / Since The upgrading integration of Click and Mortar Business and O2O model, more and more companies tried to entry the online business. However, as an increasing number of enterprises got into the e-commerce, there came up a warning. The scale of the global retail market in 2016 was about 22 trillion US dollars, but the market shares of e-commerce only got 8.7%. Even by 2020, more than 70% of the market share will still hold by the physical channel, and this phenomenon let the “Omni-channel Retailing” idea showed up. Many people had mistaken the related worlds between the virtual and physical as completely independent. Actually, the only one side business model of physical store or e-commerce has been gradually broken, and the only way to create the new path is developing the omni-channel retailing method. To fully implement the click and mortar business model and break out the boundaries between the path, it’s the best cure for breakthrough the current situation. The "new retail revolution" is being launched between retailers, but how to operate the physical stores and the online stores simultaneously, it’s a big challenge for pure physical stores or online stores managers. Since past O2O model literatures were focus on the change of business model and business strategies, we haven’t seen the practical application to implement the click and mortar business method. Therefore, this paper will explore how enterprises improved the O2O model by importing new techs, and discovered its management of omni-channel retailing with marketing strategy. At last, by studying the innovative business strategy and the decision-making in each products stage of these two businesses Tencent and TSANN KUEN which selected in the industries. This paper will explore the thinking of the managers by using IOT products in their business model, and understand the insights of the click and mortar business model.