保全業近年來在消費者認同度上升以及政府輔導下，以快速的成長達到目前的成熟市場，進入了完全競爭的市場結構。但保全業的種類繁多，各類經營模式與獲利方式皆不同，可惜多數的業者多以削價競爭為期主要競爭策略。 目前保全業者以系統保全與駐警保全為主要兩大服務項目，因其經營特性與方向大不相同，故業者多單獨經營單項業務。而系統保全業者具有資本集中、技術密集及市場應用領域廣泛的特性；其經營特殊性在於初期必須投入龐大的資金，待達到經濟規模後，獲利的成長比率將遠高於營業額的成長比率，其潛在價值在於所擁有的客戶數。所以系統保全業者在經營上所需考量的角度與變化更多，頗值得討論；又系統保全另一特色為區域精耕，大台北地區又為各家保全業者必爭之地，故本研究就鎖定大台北地區的系統保全業者為研究範疇。 目前市場現況因陷入降價促銷的競爭策略，導致公司獲利大幅下降，只能變相降低人力成本，致使服務品質不佳，人員流動過大的惡性循環中。所以本研究將利用在財務會計領域中最常見的損益兩平計算概念，以政府法規規定的最低資本額設算，輔以實務上的經營現況假設，加以分析、整理後，尋找出在競爭市場中的合理價格區間。 本研究在找出結論後，希望能提供以下建議供業者與相關政府單位參考： 1.定價策略不宜大幅偏離常軌。 2.應合理合法提供人員薪資與福利，壓低人力成本創造盈餘容易造成人員流動過大 與違法之嫌。 3.獲利若遠低於市場報酬率時，應考量資金妥善配置。 4.應提昇消費者對合理保全價格的認同。 5.法規應更詳細區分系統保全業者所必須擔負的責任義務。 / In recent years, the security services industry has been rapidly growing and become mature and keenly competitive through the consumers’ highly demand and supports from the government. Due to the huge variety of the of security services category, the model of business operations and strategy of margins are also different accordingly. In such circumstances, unfortunately, price reduction becomes one of the main strategies to win the competitiveness for most of the security services company in the market. In the current market, there are two major services category which are system security and on-site guardians. In terms of the nature of the services for these two categories are varied, the security services company basically operate only one single category. The system security requires huge capital investment in the initial stage to establish the application system and its growth ratio of profitability will become higher than the growth ratio of sales revenue after its client size reaches certain economic scale. The characteristics of system security are obviously based upon the intensiveness of capital, high density of technology and wide scale of application. The potential value of system security depends upon the number of clients which company possess. Therefore, the system security company has to consider more and put more efforts on the complexity of business operations, and which is one the key subject being studied. This research and study will be focused on the category of system security and Taipei district based upon two major reasons: one is the degree of the penetration of system security in the market and the other is Taipei is most competitive district in this industry. As mentioned, price reduction becomes the key strategy to gain the market share but this also results in the drastic dropping of profitability which forces the company to reduce the personnel cost. Such kind of cost reduction approaches also bring out the worse service quality and high personnel turnover. Thus the purpose of this study is to figure out the most feasible and applicable pricing strategy in such competitive market by using the general accounting concept of break-even methodology under the considerations of minimum regulatory capital requirement and the current operational practice. I hope that the findings of this study can provide the following suggestions to the industry and government: 1.The pricing strategy should not far deviate from the market norms。 2.The company should offer reasonable and legitimate compensation package to the employees. To make profits by lower down the personnel costs will cause the high turnover rate and bear the risks of violating the labor law. 3.The capital allocation must be carefully reviewed and allocated if the net profit is much lower than returns. 4.It is necessary to promote the concept of reasonable pricing to gain the acceptance of consumers. 5.There should be clear and crystal regulations to stipulate the liability and obligation of system security company.