晶輝企業成立於2006年10月，以自創品牌「Man’s Shop男人幫」銷售各式男裝服飾，營業額由2007年1,200萬元成長至2012年8,000多萬元，並於各報章雜誌上獲頒許多獎項，為男性服裝業界新起之秀。該公司透過團服、經銷、專櫃門市及線上等主要通路銷售，次要通路包括專櫃門市下的10個百貨專櫃門市點以及線上通路下的10個線上網站，總計超過20個通路。洪老板面對公司這樣多的通路，常常令她頭痛的是投入大量資源設立通路，但卻不清楚到底哪些通路賺錢？哪些不賺錢？ 本個案係透過該公司的實際經營情形與營運數據，一方面讓學生學習如何將基本會計理論運用於實際數據的分析，另一方面讓學生了解不同通路的特性，並進而計算各通路的獲利。本個案提供的數據與計算流程相當完整，教學者可依學生程度與課程需求，選擇適當資料讓學生實際操作，培養學生研究與分析的能力。

Man’s Shop Corp was founded in October, 2006 and created its own brand. Just like the name “Man’s Shop”, the company’s main product is clothes, including T-shirt, Polo shirts, Jeans and so on. This company sells their products in various channels, such as group uniform channel, agency, off-line shopping which includes 10 stores, and on-line shopping channels which includes 10 online shopping channels. In the past few years, Man’s Shop Corp received many rewards from newspapers and magazines increase revenue from 12 million NTD in 2007 to 80 million NTD in 2012. Although Man’s Shop Corp sell its products through more than 20’s channels. The owner of the company, Mrs. Hung, does not know the profitability for each channel. Especially after invested lots of money in setting different kinds of channels, “To find out the right solution of channel” become the key issue for this company. The objective of this case “Man’s Shop Corp” with business data is to teach students to use the principle of expenses allocation to calculate and analyze the channel profits, besides how to calculate and analyze the channel profitability based on accounting concepts. We will be glad that teacher could use information or data from this case as a training material to make students understand the channel profitability as well as to develop their analysis capability.

隨著時代的變遷與進步，尤其近幾年來電子商務的蓬勃發展，使得傳統行銷通路模式已產生變化，多元管道的通路模式逐漸成為主要的銷售型態，許多商家除了原有通路外，紛紛投入成本建置各式通路，如Yahoo! 奇摩、PChome等線上通路，或是專櫃、自有門市等實體通路，一般而言，大部份的公司認為只要能賣出去，任何型式或種類的通路都會想辦法投入，然而，在建置多元通路行銷策略的同時，若未能考量投入成本與效益時，可能衍生投入成本過高而導致公司虧錢。 本個案係透過一家銷售男性服裝的公司，該公司為了拓展銷售業績，過去幾年不斷開發新的銷售通路，包括團服、經銷、實體門市與線上通路等共計22個通路，為了維持各通路的運作，該公司投入許多資源，如人事費用、廣告費用與抽成費用等，但整體獲利卻未如預期，如何了解各通路別的實際獲利情形，將為該公司發展通路評估策略與方向的重要依據。本個案主要係採用基本會計學原理，透過個案公司的詳實數據，讓學生或閱讀者了解各通路的模式與相關費用，進而學習計算各通路的費用，以得知各通路的營虧狀況，以作為通路策略考量的依據。 本個案提供詳盡的實際經營資訊，讓學習者可透過本個案實際操作直接營業費用的計算與間接費用的分攤，並進而計算出各通路別的獲利情形。因此，對於現有或未來想建置多元通路的創業者或商家而言，本個案是個重要的試金石，透過對於本個案的了解應可對於通路獲利的評估有粗淺的認知，整體而言，本個案對於學術或實務的貢獻在於連結實際公司的經營數據與會計理論，並透過通路別獲利之計算以評估企業通路策略。

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