隨著國際化的發展，現今社會可說是文化全球化的現象，人們的日常生活受到各式思想傳播的影響，讓「送禮」這件事成為了日常，也因此增加了多次送禮的機會，而這本該感到開心的事情卻讓不少台灣人感到困擾。根據統計31%的台灣人在選擇禮物時感到壓力，亦衍伸出為了送禮而送禮的行為。除了送禮方面的困擾外，有半數以上的台灣人表示並不喜歡收到的禮物，顯示台灣人不管對於送禮或收禮都備感壓力。此外，網路興盛的發展使台灣人對於網路的使用越來越依賴，許願池平台的發想主要為了解決關於送禮及收禮的問題，「提供一個省時、精準且方便的送禮模式」。為因應台灣人對於網路的依賴設立選購禮物平台，結合多品牌商家提供完善的購物及送禮流程。
商業模式部分，許願池為一平台提供使用者列出許願清單，藉由達到精準送禮吸引使用者在平台進行互相送禮的消費行為，進而讓品牌商家在平台上建立銷售通路，另外，許願池平台會向商家抽成，做為商家的行銷經費，並將部分回饋給使用者，藉此吸引更多的送禮行為。藉由提升整體送禮行為的金流量為平台創造出更多的獲利，故平台宗旨期望能建立平台、使用者與商家三者正向的回饋機制，使網路送禮更加健全。
許願池平台的獲利來源有二，主要來源為平台向商家收取每筆訂單金額8%，扣除回饋3％給消費者後的5%才是平台的營收；另外，許願池也提供廣告版位開放給經銷商於平台投放廣告，藉此可增加商家的曝光率，提高商品被列入許願清單的可能性，同時為許願池平台帶來額外的營收。
最後，透過市場規模評估、銷售預測、損益表與現金流量等進行財務規劃，並在一般預估與保守預估分析下預測損益平衡點分別為第一年與第五年，平台毛利均能穩定成長。

Referring to the cultural globalization, “gift-giving” is now more and more common all over the world. People get very used to it, yet harassed by it. As we know that “gift-giving” is originally a happy circumstance, it is now becoming standardized though. According to statistics, there’s 31% Taiwanese bothered by gift preparing, and more than 50% people didn’t like the presents they received. It shows up that neither receiving nor preparing gifts caused huge pressure.
Due to this situation, here creates a platform called “Gift You Wish” which offers a way to deal with every problem caused by gift-giving, and the main value of “Gift You Wish” would be “a new gift-giving model that offers a convenient and time-saving solution. And for all that matters is its precision.” Besides, people in these days are heavily addicted to internet. For it, “Gift You Wish” creates an online shopping site to combine consumers and stores in one place. It in favor of our members to complete a perfect gift-giving procedure.
The business model of “Gift You Wish” is that it opens to every target audience to sign up for free, and make a wish list. All members can glance others wish lists when needed. With the information that collects from every member’s wish list, “Gift You Wish” cooperates with as many stores as it could and combines them to the online shopping site. In addition, all stores owners would have to pay 8% of the products price to “Gift You Wish” in every single order, which is for their marketing expenses. After that, “Gift You Wish” would take 3% out of the 8% as an extra dividend and give it to the members who have sent a gift by our platform. Because of the convenience of “gift-giving” and the extra reward from doing so, it would bring out more cash flow through “Gift You Wish” platform, and makes more profits for “Gift You Wish” as well. It is totally a win-win situation.
Apart from the 8% of products price that pay by store owners for marketing expenses to “Gift You Wish”, there’s also another way for the platform to earn profits which would be the advertising banner fee. “Gift You Wish” offers the advertising banner on the platform for advertisers who want to promote their products and brand. And for “Gift You Wish” itself, it’s kind of an extra revenue.
Last but not least, there’s some estimation about the market size of “Gift You Wish”, and market potential as well. According to the result from the estimation, the break-even point would be at the first year after the business started; and for the conservative estimation would be at the fifth year. However, the profit of “Gift You Wish” platform perform a steady increase in both estimations.

中時電子報(2015)，＜台灣人聖誕送禮壓力指數成長 亞洲之冠＞
http://www.chinatimes.com/realtimenews/20151212002163-260412

內政部戶政司(2017)，人口統計資料
https://www.ris.gov.tw/ru/346

數位時代BUSINESS NEXT(2013)，＜亞太區12國耶誕送禮大不同！台灣逾九成受訪者考慮網購，高於均值＞
https://www.bnext.com.tw/article/30228/BN-ARTICLE-30228

Gartner(2015)，CMO Spend Survey 2015: Eye on the Buyer
https://www.gartner.com/doc/2984821/cmo-spend-survey--eye

Inbound journals，＜你應該投放多少預算在Facebook廣告上＞
http://www.inboundjournals.com/how-much-should-you-spend-on-facebook-ads/

MoneyDJ理財網－財經知識庫(2014)，＜送禮旺季來臨，網購助您傳心意＞
https://www.moneydj.com/KMDJ/Blog/BlogArticleViewer.aspx?a=09a03094-02b4-4eb1-8982-000000030837

SHOPLINE自助電商教室(2015)，＜最理想的網店轉換率？＞
https://shopline.tw/blog/best-ecommerce-conversion-rate/

The CMO Survey(2014)，Social Media as Percentage of Marketing Budget
https://cmosurvey.org/results/august-2014/

Tomoson Blog，＜Influencer Marketing Study＞
https://blog.tomoson.com/influencer-marketing-study/