澀甜果實 圓夢踏實

Abstract

中文摘要 透過實際參訪店家，了解其內部狀況再進一步分析是否合適導入ERP 系統。 並且探討果圓飲料店在營運上所遇到的問題，並且用我們所學提出問題的改善方 式，得以讓果圓此公司擁有良善的經營制度以及更好的未來發展。 過程中針對該店的問題我們做了SWOT 分析 五力分析等評估該店的優勢和 劣勢，內部控制我們則訂立詳細的分工還有使用收銀機記錄每筆交易記錄以及金 錢降低舞弊的可能性。原料供應則是尋找適合與店家配合之供應商大幅降低成 本。 研究結果顯示ERP 系統並不適合導入果圓，最主要原因是營業規模過小， 會計記帳程序精簡而不需使用，故我們建議他們可以導入POS 機來降低原本手 工記帳可能導致疏漏或者錯誤等問題。於研究過程中，果圓因為房東的上漲房租 加上客源的不穩定而選擇結束逢甲店營業搬遷至高雄老家開店，藉此可以解決在 逢甲店所面臨的窘境。但此變數並不會影響到研究結果，因為果圓的營業規模並 沒有因此而有所劇烈改變。

Abstract Via visiting and investigation, we can understand company’s internal situations and analyze whether to use Enterprise Resource Planning System or not. We discuss the problems that we met on operation, and come up with them by using our knowledge. In order to make the company have a wonderful operating institution and a better future development. We used SWOT Analysis and Porter Five Forces Analysis to evaluate the strength and weakness of company. In terms of internal control, we stipulated a division of function in detail, and record the transactions by Point of Sale system. By doing so, we can lower the possibility of fraud. We also find the appropriate material suppliers to reduce the cost. The results show that the company is not suitable for importing the ERP system. The main reason is that the size of the business is too small, and the accounting procedures are streamlined. So, we recommend that they can import POS system to reduce the omissions or errors and other issues which original manual accounting may lead to. Due to the raising rent and unstable customer base, company decided to shut down the Feng Chia branch. They opened a new store in Kaohsiung to solve the problems they had met. However, this variance won’t impact the consequence of research. Because it won’t change the scale of operation. Keyword：