百貨公司專櫃績效評估之探究：以S公司為例

Abstract

近年來，因資訊科技的進步，網路購物及全球電子商務蓬勃發展，百貨公司面臨客群流失、成長趨緩之窘境。2020及2021年受新冠肺炎疫情影響，使得更多消費者由實體店面消費轉為線上，導致實體通路的百貨公司獲利下降。百貨業者面對此困境，應思索如何善用自身優勢發掘市場利基，抑或調整營運結構以投入策略轉型以達到永續經營。因此，本研究以一家連鎖百貨業者做為個案公司，分析如何改善專櫃績效評估制度，以提升個案公司營運表現。研究結果顯示，個案公司既有專櫃獲利績效評估方式係以銷貨收入為主，忽略分攤營運成本，使所有專櫃均呈現獲利。然而導入分攤分店及總公司業外收入與費用機制後，部分專櫃呈現虧損。百貨公司重視提供服務的全面性，故無法僅以專櫃的獲利做為績效評估。百貨業者亦應考量非財務面績效指標，使專櫃整體績效評估制度更具客觀性及有效性。In recent years, online shopping and global e-commerce have flourished due to the advancement of information technology. Department stores are facing the dilemma of increasing churn rates and slowing growth. Affected by the COVID-19 epidemic in 2020 and 2021, more consumers switched from physical store consumption to online consumption, resulting in a decline in the profits of department stores with physical channels. For sustainable operations, department stores faced with this dilemma must consider how to use their advantages to explore market niches or adjust their operating structures to engage in strategic transformation. Therefore, this study takes a chain department store as a case company to analyze how to improve the performance evaluation system for counters to improve the case company's operating performance. The results show that the case company's existing performance evaluation for counters is mainly based on the sales revenue counters generate. The performance evaluation ignores the allocation of operating costs so that all counters are profitable. However, after the introduction of the mechanism of allocating the nonoperating income and operating expenses of the branch stores and the headquarter, some counters show losses. Since it is important for department stores toprovide comprehensive services, the performance evaluation of counters cannot only consider the profits of counters. Therefore, department stores should also consider the non-financial performance indicators to make counters' overall performance evaluation system more objective and effective.