本研究主要是從一個經營層人員的角度，以個案的方式，採用公司實際財務數據來進行財務分析，從收入、成本與銷售量三個角度來研究探討，最終希望制訂出對提升餐飲品牌價值的策略與經營績效的成長，是本研究的目的。 餐飲業當然也是一個專業化程度要求非常高的行業，尤其是連鎖餐飲企業，沒有現代化科學管理的系統營運能力是沒有可能永續經營的。然而飯店餐飲業從業人員平均學歷較低，飯店餐飲業從業人員學歷結構組成如下，國中及以下24%、高中68%、專科、6.9%、大學及以上1.1%(來源最佳東方數據中心)。因此作者決定研究針對連鎖餐飲業從財務角度來做分析研究報告，同時分享四年下來的經營管理經驗，希望可以提供同業或日後新進人員做為參考，以減少其自我摸索的時間與學費。;This study is to do financial analysis by a real company financial data from a management personnel point of view. The purpose of this thesis is to make strategy hopefully for enhancing restaurant brand value and business performance from three angles of income, cost and sales volume. Catering industry is also a very high level required of professional standard, especially chain catering enterprises , it is not possible to be sustainable management without modern scientific management system. However, the average education degree is lower of catering industry practitioners. The structure of catering industry practitioners as follows, junior high school and below is 24%, senior high school is 68%, college is 6.9%, University and above is 1.1% (The source is the best Oriental data center). So I decided to analyze from financial angle to chain catering industry and sharing 4 years management experience. I hope to provide data for other people in the same industry as reference in order to reduce self exploration time and cost.
