B.B眼鏡行：內部控制與企業管理之研究

Abstract

生活於網路發達的近代，人們可以更方便的透過大數據取得其需要的訊息，同時人們對電子產品的依賴度逐漸提高，隨之而來的是人們眼部疾病發生率的提升，透過衛福部統計數據發現「近視」已成為國人文明病之一；本研究旨在探討眼鏡行面對龐大的市場潛力，也須考量在如此競爭的環境中如何脫穎而出，並透過企業內部控制維持其成本效益、創造營收及建立品牌優勢，因此本研究選擇位於逢甲商圈的「B.BALANCE左右逢源」眼鏡行，了解企業之經營理念、內部控制流程、消費者選購意向及行銷策略，並做出相關結論及建議供企業做為未來經營方針之參考。

In the modern era, the widespread development of the Internet has made it easier for people to access the information they need through big data. However, this convenience has also led to an increasing dependence on electronic devices, resulting in a rising incidence of eye-related diseases. According to statistics from the Ministry of Health and Welfare, myopia has become one of the most prevalent lifestyle-related diseases among modern people. This study seeks to examine how the optical industry can capitalize on this vast market potential while navigating an increasingly competitive environment. It also explores strategies for maintaining cost-effectiveness, driving revenue growth, and building brand advantages through effective internal control measures. To achieve these objectives, the study focuses on "B.BALANCE", an eyewear store located in the Fengjia Business District. It investigates the company's business philosophy, internal control processes, consumer purchasing behavior, and marketing strategies. Based on these insights, the study offers conclusions and recommendations to serve as a reference for shaping future business strategies.