碧SPA商業計畫書

Abstract

碧SPA多年來，堅持創造一個在地上如在天堂的幸福品牌，相信在信、望、愛的環境中，可以孕育出真、善、美的服務人員，讓這股良善的力量成為滿足顧客身心靈最深層的內在需求。在台灣高齡化時代來臨之際，顧客亞健康的問題伴隨著照顧患病家人的情況越來越嚴重，在現今社會你我都將面臨龐大的身心靈困擾下，碧SPA已經預備好核心技術及創新服務模式，來滿足這樣極大的顧客需求。

透過碧SPA所研發的「碧式〈身心靈標靶感知調理〉馥癒芳療按摩(BeBe <Body, Mind, and Spirit Targeted-Sensing-Recuperation> Aromatherapy Massage」技術可以真實改善，甚至解除顧客長期在身心靈所存在的痛點需求，成為適合每個家庭成員作為保健調理體質的全方位獨創技術。這套獨創技術根據人體十四條經絡、淋巴系統及骨肌筋膜系統，開發出三套感知調理療程，可以沿線感知顧客身體所表達的心靈地圖，進而幫助亞健康顧客重返健康、自信及喜樂。

碧SPA長年陪伴及孕育的馥癒芳療團隊，正是提供這樣獨特技術的重要傳愛工作者，可以真心、真愛去執行這項核心技術及創新服務，這是碧SPA最重要的基石，最可貴的寶藏。並且碧SPA在多年支持並肯定我們的忠誠顧客的基礎下，相信透過好的商業模式將會讓碧SPA成為幫助更多美療師生命轉化的企業，更是讓顧客重返健康、全人復癒賦能的真善美SPA。

碧SPA在核心技術與創新服務的商業計畫下，財務預估毛利率三年平均數為○○％，本期損益三年平均數為○○○○○○元。由於目前碧SPA是採獨資方式經營，資本主投資○○○○萬元及銀行企業貸款○○○萬元。倘若日後為了擴大經營規模而招募股東，其股東盈餘分配則依據股東出資額比率所佔資本額比率進行分配。In all these years, “Be SPA” has persevered to create a brand that embodies here on earth the joys of heaven. Be SPA believes that an environment filled with faith, hope, and love, can nurture a service staff that exemplifies truth, goodness, and beauty. It is through this unique culture and staff that the deepest needs of our customers, in mind, body, and spirit are met.As Taiwan faces an increasingly aging population, the sub-health of customers along with the need to care for sick family members is fast becoming a problem our society will need to soon face. Be SPA has positioned itself to meet the upcoming needs of these customers by introducing a core technique and a new innovative service model.

Be SPA has developed the core technique – the "BeBe <Body, Mind, and Spirit Targeted-Sensing-Recuperation> Aromatherapy Massage" – which can truly improve and even relieve the long-term pain points of our customers’ minds, bodies, and spirits. This comprehensive and original technique is suitable for every family member who looks for maintaining preventative health care. Based on the 14 meridians, lymphatic system, and musculoskeletal system of the human body, this original technique consists of three sets of sensory treatments which can sense the mind map of customers along the system lines and then help the sub-healthy customer to return to health, confidence, and happiness.The aromatherapy team that has been developed and nurtured by Be SPA for many years is a group of important compassion carriers who provide such unique techniques. It is with sincerity and compassion that the aromatherapy team is empowered to implement this core technique and innovative service, which represents the most important cornerstone and the most invaluable treasure of Be SPA. In addition, with the support and recognition from our loyal customers for many years, we believe that, through an excellent business model, Be SPA will become an enterprise that helps many more beauty therapists to transform their lives, and also allows customers to return to health and rejuvenate their whole aspects of life with truth, goodness, and beauty.Under the business plan of this core technique and innovative service, Be SPA expects to reach an average gross margin of ○○% and an average net income of NT$ ○○○○○○ for the next three years. Since Be SPA is currently operated in a sole proprietorship with a capital investment of NT$○○ million and a bank loan of NT$○ million. If shareholders are recruited to expand the scale of operations in the future, the distribution of a particular shareholder’s earning will be based on the ratio of the shareholder’s capital to total capital.