The thesis is focused on creating a business plan for a new business offering services in the field of accounting. The theoretical part is followed by processing analysis the internal and external environment and creating the SWOT analysis. The core of the work is to create a business plan with its appurtenances.

處於服務大量興起的時代，創新服務成為企業關注的熱門議題且如雨後春筍般發展。然而，一個新服務的成功並不在於它的獨特性，而是取決於它的使用率與普及化。當中，觀察到有趣的現象，人們對於新服務的使用行為取決於自身的認知與社會影響力相互作用而產生；社會影響力在個人行為表現上扮演關鍵的因素，引導個人了解認知差距並提供建議改善認知以促進個人產生使用意圖。在本研究中，整合行為改變模型(TTM)、傳播理論、框架效應而發展出一套理論架構，並應用視覺化方式呈現資訊提供個人快速理解重點，重塑個人對於新服務的認知，且引起他們願意使用新服務的想法。基於認知重塑的目標，本研究貢獻為設計一套能輔助個人進行行為意向改變與加速新服務使用率的系統。 / In the service growing era, service innovation becomes a popular topic on the businesses who want to develop innovative services for people. However, the success factor is not on how special a service is; but rather, depends on how much utility and popularity of the service. This study has observed the interesting phenomenon that people's behavior performance depends on their cognition and the social influence playing an important role on affecting the intention. In order to resolve this condition, this study connects the transtheoretical model (TTM) of behavior change, communication theories, and frame effect model to develop a framework and apply visualization to provide people with the integral information that can reframe their cognition to enhance their intention to accept the new service. Based on the cognition reframing, this study develops an artifact the can assist people to exercise the cognition adjustment that can reinforce the behavior intention change and facilitate the usage of new service.