短期動產租賃模式之探討

Abstract

全球新冠疫情期間，防疫旅館和入境隔離政策的實行，促使健身器材在租賃使用的需求增加。為健身器材租賃業者提供了前所未有的短期租賃市場，促使企業重新評估短期租賃器材的模式及對應的商業策略。 本研究在探討健身器材設備租賃在疫情期間所產生的經濟效益。並且比較營業租賃和融資租賃兩種模式的收益差別。以數據分析和案例研究為研究方法，為企業短期器材設備有租賃需求時提供決策參考。 研究結果顯示：在疫情期間、短期器材租賃以營業租賃模式可獲得之收益比融資租賃模式更佳。相較於融資租賃，營業租賃能更靈活地應對市場需求變化，提升企業短期收益。營業租賃模式在降低風險和提高營收方面表現更佳。通過靈活的租賃方案和強化客戶服務，企業可進一步擴大市場佔有率。

During the global COVID-19 pandemic, the implementation of quarantine hotels and entry isolation policies increased the demand for renting fitness equipment. This provided fitness equipment rental companies with an unprecedented short-term rental market, prompting businesses to reevaluate their short-term rental models and corresponding business strategies. This study explores the economic benefits of renting fitness equipment during the pandemic. It compares the profitability of operational leasing and financial leasing models. Using data analysis and case studies, the research provides decision-making references for businesses with short-term equipment rental needs. The study results show that during the pandemic, short-term equipment rentals using the operational leasing model yield better returns than the financial leasing model. Compared to financial leasing, operational leasing can more flexibly respond to market demand changes, increasing short-term profits. The operational leasing model performs better in reducing risks and boosting revenue. By offering flexible rental plans and enhancing customer service, businesses can further expand their market share.