探吉早餐坊之企業交易流程與內部控制評析

Abstract

探吉早餐坊作為一家連鎖早餐坊，其交易流程與內部控制機制對於維持穩定營運及保障財務健全性至關重要，本研究主要分析及探討探吉早餐坊的交易流程，包括採購、存貨管理、銷售及財務管理，並探討其內部控制措施如何保障流程的有效性和安全性且透過訪談分析探吉早餐坊如何找到自己的獨特定位並打造出小眾品牌的特殊價值。 探吉早餐坊位於逢甲商圈外圍住宅區，早餐坊的市場對於逢甲商圈而言已經逐漸飽和，但相較於其他，探吉早餐坊將客群聚焦於鄰近住宅之上班族群而非學生族群，在早餐坊如此密集且競爭力強大的背景下，本研究利用各項分析方法去探討及分析去瞭解探吉早餐坊從進貨、銷貨到顧客端的流程，且透過訪談更瞭解店家的營運策略以及內部的財務控制現狀。 根據各分析與研究方法去深入探討店家內部管理以及各個交易流程，本研究能更明確掌握探吉早餐坊之營運方針，並依據分析結果提供探吉早餐坊關於內部控制及財務控管之問題改善方式，本報告的結果不僅為探吉早餐坊未來的營運規劃提供參考，也可作為其完善營運方針與增強市場競爭力的基礎建議，助力其實現長期穩定的發展目標。

Tanji Breakfast, a chain breakfast eatery, relies heavily on its transaction processes and internal control mechanisms to maintain stable operations and safeguard its financial health. In this study, we primarily analyze and examine Tanji Breakfast’s transaction processes—including procurement, inventory management, sales, and financial management—and explore how its internal control measures ensure both the effectiveness and security of these workflows. Through interviews, we also investigate how Tanji Breakfast has carved out a unique market position and created distinctive value as a niche brand. Situated on the outskirts of the FengChia commercial district in a residential area, Tanji Breakfast deliberately targets nearby working professionals rather than the student population—despite the local breakfast market being increasingly saturated. In such a densely competitive environment, we employed various analytical methods to investigate the store’s operations from purchasing and sales all the way to the customer experience. In addition, interviews provided deeper insights into Tanji Breakfast’s operational strategies and its current internal financial controls. By drawing on multiple analytical approaches to explore the store’s internal management and each stage of its transaction processes, we gained a clearer understanding of Tanji Breakfast’s overall operational philosophy. Based on these findings, we propose improvements in internal controls and financial management. The outcomes of this report not only offer valuable reference points for Tanji Breakfast’s future business planning but also serve as foundational recommendations for refining its operational guidelines and strengthening its market competitiveness, thereby paving the way for long-term, stable growth.