Mini布朗之內部控制研究

Abstract

本組主要研究逢甲商圈外圍的一間早午餐店Mini布朗，這間早午餐店是在2012年創立並於2019年9月由新老闆頂下，本組主要探討該店家的進貨及銷售流程，以及兩段期間因為新冠肺炎疫情或是加入外送平台而產生的差異，也想了解在如此競爭的餐飲界中，是如何創造出店家自身的價值並獲取收益。

我們利用內部控制中的銷售、採購、生產、薪資、研發及資訊等方面分析Mini布朗的進貨及銷貨流程，透過各流程的分析，讓我們能清楚了解Mini布朗從進貨到銷貨給顧客的流程並且使用SWOT及4P分析，來了解店家的行銷策略及可改善問題。

而根據分析店家的優勢、劣勢、機會、威脅，並根據網路上的評論和實際的踩點、給予店家可以改善的地方和建議，使店家變得更加完善。

We studied the lunch counter Mini Brown, a restaurant on the outskirts of Feng Chia, which was founded in 2012. We explored the purchasing and marketing process of the store and studied the effects from the COVID-19 and the delivery platform. We also wanted to understand the value of the restaurant itself.

We analyze Mini Brown's operating process of the internal control using sales, purchasing, production, salary, R&D and information. We can clearly understand Mini Brown's flow from purchasing to sale to customers. We used SWOT and 4P analysis to understand the marketing strategy of the store.

Analyzing the strengths, weaknesses, opportunities, threats, and comments on the Internet, we gave some advice that the store can be improved more perfect.