自2019年12月開始嚴重特殊傳染性肺炎(以下簡稱COVID-19)迅速在全球蔓延,而臺灣直至2021年5月中旬雙北地區爆發社區傳播並且迅速擴散到全國各縣市。因此政府頒布相應管制政策與措施,民眾必須居家隔離/辦公、分流採購,在疫情爆發以及政策限制兩項因素影響下,促使電子商務、外送服務等零接觸消費平台崛起。 本研究以A公司營運數據做研究依據,分別為(一)商品銷售、(二)物流服務、(三)A公司財務報表等三種面向資料,結合疫情發展時間表分析2020年至2022年期間臺灣消費者在疫情期間消費習慣的變化;「商品銷售」面向將依據A公司的商品分類挑選日常所需用品包括:保健清潔用品、3C家電用品、居家用品、食品生鮮食材、電子票券等五類商品分類進行分析;「物流服務」面向則根據不同配送方式進行消費行為分析,如:宅配、超商取貨的在疫情期間的比例變化;「A公司財務報表」面向則取該公司公開資訊「合併財務報告暨會計師核閱報告」中的「營業收入」以及「來客人數」作為分析銷售金額變化的依據。 本研究依據分析結果提出三項建議做為未來電子商務平台營運策略調整方向如下:(一)優化服務指標:應可以適當投入更多的自動化設備或智能系統,降低人力成本並將相關技術、服務申請專利,建立企業保護策略。(二)極端狀況處置:藉由建置演算模型,提前部屬相關商品採購,也可迅速規畫專區讓消費者方便購買。(三)強化資訊安全:在金流、物流、資訊流等階段強化資訊安全措施以保護消費者個人機敏資料。;Since December 2019, the severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) causing COVID-19 has rapidly spread worldwide. Taiwan experienced a significant community outbreak in mid-May 2021, leading the government to implement various control policies and measures, including home isolation, remote work, and restricted mobility, which limited people′s flexibility and freedom in offline shopping. This situation has fueled the rise of e-commerce and contactless platforms, such as online shopping and delivery services. This study takes Company A′s operational data as an example and analyzes the changes in consumer behavior during the COVID-19 pandemic in Taiwan from 2020 to 2022. The analysis focuses on three aspects: (1) product sales, (2) logistics services, and (3) Company A′s financial statements. Based on the findings, three recommendations are proposed: "Optimizing service indicators," "Handling extreme situations," and "Enhancing information security." These suggestions can serve as guidelines for future adjustments in e-commerce platform strategies.