新冠肺炎疫情對餐飲業銷售業績的影響-以上吉餐飲有限公司為例

Abstract

自從新冠肺炎於2019年底於中國爆發後，病毒已迅速擴散至世界各國，我國亦受到新冠肺炎影響而實施許多因應之防疫政策，除此之外，人們也因擔心感染的風險而減少外出。這些因素嚴重影響各行各業的經濟活動，尤其餐飲業更是首當其衝，直接受到禁止內用及梅花座等防疫措施的影響，再加上民眾為防疫減少外食的消費，使餐飲業的收入受到很大的影響。 本研究以上吉餐飲有限公司為研究對象，蒐集該公司新冠肺炎爆發前後的營運資料，並以財務分析以及多元迴歸統計方法來估計新冠肺炎疫情對餐飲業營運的影響。研究結果顯示新冠肺炎疫情顯著減少公司的銷售數量、銷售收入及利潤，進一步比較食材及酒水的結果發現，新冠肺炎疫情對食材銷售的影響較大。這些結果可以提供同類型餐廳對於以後疫情衝擊作為參考或改變經營模式之選項。

Since its onset in China in the end of 2019, the COVID-19 pandemic has rapidly spread to the world. In response to the pandemic, Taiwan has taken many prevention measures. In addition, people have reduced outdoor activities for the fear of infection. These factors significantly affect the economic activities of all most every industry, and the food industry was hit particularly hard. The sales revenue of food industry has been significantly affected due to the implementation of prevention policies, such as the ban on on-site dining and promotion of social distancing, and reduced food-away-from-home consumption. Using the Taking Yakiniku restaurant as a case study, this study collects sales data of the restaurant before and after the COVID-19 outbreak and uses financial analysis and the multiple linear regression model to estimate the effect of COVID-19 pandemic on the sales revenue of food industry. The results show that the pandemic significantly reduces the sales volume, sales revenue, and profit of the restaurant. Morever, the negative effect is more pronounced on sales of food than the one of beverage. The results of this thesis provide implications on how to adapt restaurant business to cope with disease outbreaks such as COVID-19.