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研究生： 李佩玲
Lee, Pei-Ling
論文名稱： 商業計劃書:在法國里爾開設台灣餐廳
Business Plan - Open A Taiwanese Restaurant in Lille
指導教授： 吳文傑
Wu, Jack
口試委員: 彭喜樞
鄭輝培
學位類別： 碩士
Master
系所名稱： 商學院 - 國際經營管理英語碩士學位學程(IMBA)
International MBA Program College of Commerce(IMBA)
論文出版年： 2024
畢業學年度： 112
語文別： 英文
論文頁數： 129
中文關鍵詞： 台灣餐廳 、台灣菜 、里爾 、台灣 、正宗台灣美食
外文關鍵詞： Taiwanese restaurant, Taiwanese cuisine, Lille, Taiwan, Authentic Taiwanese Food
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    • 本商業計畫旨在於法國里爾開設一家名為Formosa的台灣餐廳，推廣台灣美食，讓里爾居民有更多機會接觸外國美食。法國因其美食而享譽國際，並自2010年起因其美食和儀式而被聯合國教科文組織列為非物質文化遺產。法國人重視食物，而台灣同樣作為世界烹飪之都之一（Gillan，2014），是一個食物對其文化至關重要的國家。不過，里爾目前並沒有正宗的台灣餐廳。台灣美食擁有豐富多樣的烹飪傳統，受到土著部落、福建人和客家人、1895年至1945年日本殖民統治以及1949年國共內戰後湧入的中國移民的影響。我想透過正宗的台灣餐廳Formosa，向里爾的人們介紹台灣多元的飲食文化和美食。Formosa將成為里爾正宗台灣餐廳的代表，提供另類的用餐選擇。研究表明，消費者對多樣化的偏好會顯著影響他們的餐廳決策。這意味著當人們在選擇餐廳時想要多樣化時，他們會在下次外出用餐時尋找不同的選擇（Ha，Jang，2013）。在里爾這樣一個國際化城市，對異國美食的需求逐漸增長，提供正宗台灣美食的Formosa餐廳有望填補市場空白，吸引對新穎和多樣化飲食有興趣的消費者。在本文中，我將詳細回顧商業計劃的分析。在IESEG的PCE（Projet de Création Entreprise）課程和國立政治大學的IMBA（國際MBA課程）的指導下，我將從學術和專業的角度對商業發展有更好的見解。這些課程提供了豐富的理論知識和實踐經驗，使我能夠更全面地評估市場需求、競爭環境和運營策略。

    The business plan proposes opening a Taiwanese restaurant named Formosa in Lille to introduce Taiwanese cuisine to the local residents and expand their access to foreign gourmet food. France, known globally for its gastronomy and recognized by UNESCO for its culinary heritage, values food as an essential part of life. Similarly, Taiwan is renowned for its rich culinary culture, but there is no authentic Taiwanese restaurant in Lille. Taiwanese cuisine is influenced by various cultures and historical events, making it diverse and unique.

    Formosa will position itself as an authentic Taiwanese dining option, catering to consumers' desire for variety in their dining experiences. The business plan will be detailed and supported by insights from the PCE program at IESEG and the IMBA program at NCCU, providing both academic and professional perspectives on business development.

    1. Introduction 1
    2. FIRST SCREENING 2
    2.1. Strength of the business idea 2
    2.2. Industry-related issues 4
    2.3. Market –and customer-related issues 6
    2.4. Founder-related issues 8
    2.5. Financial issues 10
    2.6. Overall potential of the business idea 12
    3. FEASIBILITY ANALYSIS 13
    3.1. Introduction 13
    3.2. Concept statement 13
    3.2.1. Initial concept statement 13
    3.2.2. Strengths of the business idea 14
    3.2.3. Suggestions for strengthening the business idea 15
    3.2.4. Perceived feasibility of the business idea 19
    3.2.5. Other comments and suggestions 19
    3.2.6. Revised concept statement 20
    3.3. Buying intentions survey 21
    3.3.1. Survey statements 21
    3.3.2. Conclusion 25
    3.4.1. Product/service desirability 26
    3.4.2. Product/service demand 28
    3.4.3. Conclusion 28
    3.5. Industry/target market feasibility 29
    3.5.1. Industry attractiveness 30
    3.5.2. Target market attractiveness 31
    3.5.3. Market timeliness 32
    3.5.4. Conclusion 33
    3.6. Organizational feasibility 33
    3.6.1. Management ability 33
    3.6.2. Resource sufficiency 35
    3.6.3. Conclusion 37
    3.7. Financial feasibility 38
    3.7.1. Total start-up cash required 38
    3.7.2. Financial performance of similar businesses 39
    3.7.3. Overall financial attractiveness of the proposed venture 40
    3.7.4. Conclusion 40
    4. INDUSTRY ANALYSIS 42
    4.1. Industry definition 42
    4.2. Industry size, growth rate and sales projections 42
    4.3. Industry structure 43
    4.3.1. Concentration/fragmentation 43
    4.3.2. 5 forces analysis 44
    4.4. Nature of industry participants 47
    4.5. Operating and financial industry ratios 48
    4.6. Industry critical success factors 50
    4.7. Industry trends 51
    4.7.1. Environmental trends (PESTEL) 51
    4.7. Business trends 53
    4.8. Industry long-term prospects 54
    5. EXECUTIVE SUMMARY 56
    5.1. Introduction 56
    5.2. Company description 56
    5.3. Market analysis 56
    5.4. Marketing Plan 56
    5.5. Management team and company (ownership) structure 57
    5.6. Operations plan 57
    5.7. Product/service development plan 57
    5.8. Financial projections 57
    5.9. Status and offering (funding sought) 57
    6. COMPANY DESCRIPTION 58
    6.1. Introduction 58
    6.2. Company history 58
    6.3. Mission statement 58
    6.4. Vision statement 58
    6.5. Company objectives 58
    6.6. Products and services 59
    6.7. Future products and services 60
    6.8. Current status 60
    6.9. Company legal structure 61
    7. MARKET ANALYSIS 62
    7.1. Market segmentation 62
    7.2. Target market selection 63
    7.3. Target market size 64
    7.4. Target market trends 65
    7.5. Buyer behavior 66
    7.6. Competitor analysis 67
    7.6.1. Direct competitors 67
    7.6.2. Indirect competitors 67
    7.6.3. Future competitors 68
    7.6.4. Competitive analysis grid 68
    7.7. Estimate of annual sales and market share 69

    8. MARKETING PLAN 71
    8.1. Overall marketing strategy 71
    8.1.1. Positioning strategy 71
    8.1.2. Points of differentiation 72
    8.2. Pricing strategy 73
    8.2.1. Cost-based pricing 73
    8.2.2. Value-based pricing 74
    8.3. Sales process 74
    8.3.1. Prospecting & The initial contact 74
    8.3.2. Qualifying the lead 75
    8.3.3. Sales presentation 75
    8.3.4. Meeting objections and concerns 76
    8.3.5. Closing the sale 77
    8.3.6 Follow up 77
    8.4. Promotions mix 77
    8.4.1. Advertising 77
    8.4.2. Public relations 78
    8.4.3. Other promotion-related activities 78
    8.4.4. Annual promotions budget 79
    8.5. Distribution and sales 79
    9. MANAGEMENT TEAM & COMPANY (OWNERSHIP) STRUCTURE 80
    9.1. Management team and key personnel 80
    9.2. Management team skill profile and gaps 81
    9.3. Ownership structure and compensation 82
    9.4. Board of directors 82
    9.5. Board(s) of advisors 82
    9.6. Other professionals 83
    9.7. Organizational chart 83
    10. OPERATIONS PLAN 84
    10.1. Operations model and procedures 84
    10.1.1. General approach 84
    10.1.2. Back stage operations 84
    10.1.3. Front stage operations 84
    10.1.4. Remarks 85
    10.1.5. Operations flow diagram and/or business model 87
    10.2. Business location 89
    10.3. Facilities and equipment 89
    10.3.1. How the facilities and equipment are being chosen 89
    10.3.2. Building and future growth 89
    10.3.3. Equipment 90
    10.3.4. Technology 90
    10.3.5. Government regulations 90
    10.4. Operations strategy and plans 91
    10.4.1. Relationship between business strategy and operations strategy 91
    10.4.2. In-house and outsourced activities 92
    11. PRODUCT/SERVICE DEVELOPMENT PLAN 93
    11.1. Development status and tasks 93
    11.1.1. Timeline 93
    11.1.2. Completed milestones & milestones to be completed 93
    11.2. Challenges and risks 96
    11.3. Costs remaining 97
    12. FINANCIAL STATEMENTS 98
    12.1. Sources and use of funds 98
    12.2. Assumptions sheet 98
    12.2.1. General 98
    12.2.2. Income statement 101
    12.2.3. Balance sheet 101
    12.2.4. Cash flow 102
    12.3. Pro forma income statement 103
    12.4. Pro forma balance sheet 106
    12.5. Pro forma cash flow statement 109
    12.6. Ratio analysis 117
    12.6.1. Profitability ratios 117
    12.6.2. Liquidity ratios 118
    12.6.3. Overall financial stability ratios 118
    12.7. Break-even analysis 118
    13. DEVELOPMENT OUTLOOKS & EXIT STRATEGY 122
    REFERENCES 123

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