新冠疫情下雲端廚房在台灣的發展 -以九月餐館為例

Abstract

本文解析新冠疫情下雲端廚房對餐飲業營運成本的影響，主要為解決九月餐館（化名）營運初期的收益問題。內文首先透過相關論文、台灣統計處資料以及餐飲公司年報介紹國內、外餐飲業的發展現況。接著指出受新冠疫情影響下，餐飲業業績下滑嚴重，同時也刺激雲端廚房的成長。為了提供雲端廚房以及餐飲業新創者在創業時一個更好的評估方法，本文舉疫情期間開業的九月餐館為例，透過SWOT、五力分析、創業九宮格、成本分析等方法，解析九月餐館在營運初期遇到的營收不穩、成本偏高等問題。透過分析發現，雲端廚房的獲利狀況會依據銷售量不同而改變，隨著銷量增加固定成本攤提的效果更加明顯，使得獲利明顯提升，透過初期投入成本、抗風險能力、毛利、銷售量等維度的考量，最後為九月餐館提出營運方式調整建議，九月餐館若能尋求其他新創店家的合作，經營單點多品牌的雲端廚房，共用人力、設備等，一同分擔固定成本，所有品牌的銷售量相加或許能讓所有品牌都能從中獲利。單點多品牌經營方式的主要好處主要體現在「固定成本下降」以及「適應市場能力上升」上，這兩個特點都可以讓商家追求更穩定的營運，避免商家因為現金流不足造成的倒閉風險。 關鍵字：雲端廚房、新冠疫情、成本分析

The thesis analyzes how the cost structure of the catering industry could be changed by cloud kitchens under COVID-19 to help September Restaurant (pseudonym) solve the revenue problems. At first, the thesis goes through other related theses, data from the Department of Statistics in Taiwan, and annual reports of catering companies to shed light on the current development of the catering industry from home and abroad. Secondly, the thesis points out that COVID-19 has destroyed the catering industry seriously, though the pandemic also has given cloud kitchens a big boost. To provide catering startups with a better method of assessment when starting a new business, the thesis takes September Restaurant as an example and then analyzes the problems of revenue instability and excessive cost faced by September Restaurant through SWOT analysis, Porter five forces analysis, business model canvas and cost analysis. Through analysis, we have discovered that the revenue status would be different according to sales volume. Along with the higher sales volume, the effect of fixed cost amortization would be more obvious. Lastly, taking initial input, risk resistance capacity, revenue, and the cost into account, we advise September Restaurant to corporate with other cloud kitchen startups and run as a multi-brand cloud kitchen. They can further share labor and equipment costs, thus making a profit. The business model of multi-brand cloud kitchens can help companies lower the fixed cost and increase adaptive capability. By running with more stable revenue, the startups could thus prevent the risk of closing down. Key words: cloud kitchen, COVID-19, cost analysis