近年來，在面對全球化經濟與競爭態勢下，對企業而言，如何將自身產品有效地讓目標族群接觸到日益變的重要。而不論是產業界或是地方政府都體認到成功的行銷通路可在經濟及社會溝通上產生正面且巨大的效益，甚至可創造更多消費者終身價值。而就以往相關文獻來看，鮮少文獻進行較完整的個案研究方法，探究供應商自身在參與不同行銷通路之後其會計/財務與行銷實際的績效之相關影響。故本個案研究的目的在於銜接過往的研究缺口，以實際會計/財務/行銷相關資訊為主要個案研究架構，進行延伸應用，並透過不同情境的多樣分析，所產出研究結果未來可以給予產業界在設計通路行銷之參考依據與實務意涵。

It has become increasingly difficult for businesses to sell its products and/or services to targeted audience since the latter half of the twentieth century. Industry practitioners and governments have realized the enormous potential of ‘Marketing Channel’ to generate positive impacts on economic and social-communication while still sticking with a customer-based mindset. Moreover, marketing channel aims to reach customers at various brand touchpoints and maximize lifetime value. However, in-depth case study research of investigation of supplier’s perspectives (i.e., accounting and marketing information, etc) was still scant compared with that in other sectors of the retailing industry. By taking all perspectives into consideration, the study thus creates and extends case study research that shows the relevant channels in terms of a variety of accounting and/or marketing performance. The results of the present study can help planners to develop effective channel marketing strategies by comparing different scenarios.

企業每天面臨諸多決策議題，其中行銷策略是企業獲利的關鍵要因。管理者在做攸關性決策時，從產品的銷貨收入對企業利潤的直接貢獻度考量，試圖使企業利潤極大化。本個案以中秋節商品—冰心月餅為例，探討產品面臨通路抉擇的兩難，提供作為解決通路議題作業類型的參考個案範例。 喜餅產業因大環境變遷—少子化、經濟不景氣、外籍新娘不送喜餅的婚俗之衝擊下，喜餅產業商機快速下滑，相關業者轉戰搶攻送禮市場，科技大廠更是兵家必爭之地，在競爭激烈下僅剩微薄利潤。個案公司為喜餅產業的在地經銷商，因大咖客戶公司的新系統上線而面臨銷售通路抉擇的難題，創辦人陳凰珠欲從門市通路拓展至現場展售與電商通路的虛實整合之商業模式。透過多通路行銷，可讓品牌接觸到不同需求及不同定位的使用者，也藉由在不同通路的策略，曝光強化消費者對品牌的認同度與連結，因此拓展通路對產品的銷量應有正面效應。然而通路拓展營業費用相對提升，經由個案資料計算結果顯示，大咖客戶銷售額之營業淨利竟對個案公司在獲利上無直接助益，這難道意味著，緣圓坊不應該承接此銷售方案嗎？其實不然，基於上游廠商採用累進批量計價方式，大量進貨可取得成本折扣及營業費用的攤提，雖然單一行銷事件是賠錢的，但整體計算後是可獲利的。因此，從管理者的思維模式，在行銷策略操弄上有時會基於某些特定因素，不是從單一行銷事件對利潤的直接貢獻度考量，而會選擇局部性犧牲以獲取特定檔期整體營業利益最大化。 藉由本個案的討論，可了解在地經銷商所擁有的資源雖不及上游廠商的直營門市豐厚，但仍可透過行銷策略的運用爭取最大獲利空間，同時可提供優質的服務品質塑造高忠誠度的顧客群，對企業提供實質上的助益，從而在競爭激烈的消費市場中脫穎而出，立於不敗之地。

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