|Abstract: ||個案公司 C 是一家台灣自創品牌經營的連鎖速食業者,套餐以各式風味烤雞搭配飯 麵為主。全台約有 50 家直營門市,主要分布於各大商場百貨內。|
台灣每年約有 300 億禮券發行的商機,業者無不積極搶食此大餅。而個案公司亦以 優惠價格販售商品禮券給企業客戶,並藉由其員工到店兌換商品,能夠帶來更多的消費 與商品行銷策略的推廣。基於 C 公司早期發行量不大,總部及門市人員尚可負荷繁雜的 保管、郵寄及人工記錄的工作。但隨著流通在外的禮券數量增加,近來常發生財會與行 銷對帳不一致。而集團稽核也針對既有流程提出有人為舞弊風險的缺失。另一方面,營 業人員也希望拓展直接售券給消費者的業務來增加營收。
因此,本研究提出一個流程改善的方案,改變 C 公司禮券發行與回收的作業流程。 達到門市一旦回收禮券立即銷號的設計,減少紙本禮券郵寄及核對的人工作業。並藉由 導入第三方禮券發行機制,使 C 公司能夠善用其銷售管道,直接將商品禮券販售給消費 者,達到營收增加目的。
作業影響性、以及是否有時程要求的分析論證,確保符合需求。;The focus of this study, Company C, is a Taiwanese local fast food restaurant chain with its own brand, offering a variety of flavored chicken with rice or noodles. There are about 50 stores throughout Taiwan, mainly located in the shopping malls and department stores.
About 30 billion gift vouchers are issued every year in Taiwan. Many companies issue gift vouchers in order not to be missed out in the heated competition. Company C offers a discount for enterprise customer with quantity purchases of these gift vouchers. Vouchers are then distributed to employees as part of the welfare package. Those with vouchers will hopefully visit one of the stores and contribute to revenue for Company C. In the beginning, when not many vouchers were issued, staffs can handle the redemption process without problem. However, as the amount of outstanding vouchers increases, heavy redemption and reconciliation work load result in errors. In the meanwhile, auditors pointed out some risk exposures in the existing handling processes. Furthermore, sales manager resisted the idea of selling gift vouchers directly to customers through the stores.
This study examined the processes of gift voucher issuance and redemption, and proposes improvements to the existing practices. Digitized gift cards and related online verification processes are proposed. This can reduce manual works in collating and mailing of paper vouchers. Extending sales channels and direct sells of gift card to individual customers are also proposed. Finally, the possibilities of third party voucher issuer were also discussed. The solution was analyzed, and found to be feasible.