購意思為電子商務平台網站，提供廠商於平台上銷售商品，購意思的行銷採用獨特的社群媒體行銷模式，透過以折扣的方式鼓勵消費者在購物前將商品資訊分享在社群網站內，使得消費者於社群網站內的朋友能夠接觸到該商品資訊並進而購買。然而以購意思相對較小的公司規模，雖然營收的成長十分迅速，但是收入仍然無法彌補支出，故在持續虧損導致資金短缺的情況下，不得不暫時停止營運。為了讓購意思可以繼續營運，吳老闆要構想一個可執行的計畫，來說服新投資人在公司開始賺錢之前，所需投入的金額。 本個案分析購意思商業模式中的問題，提出可能讓購意思獲利的數種決策，帶入相關的數字進行計算，並且將業界中的領先對手作為標竿進行比較，以選出能讓購意思損益兩平的最佳決策。同時亦計算出欲執行該決策時，在不同狀況下達到損益兩平時，所需要準備的資金及所需花費的時間分別是多少。本個案中提供完整的公司營運資訊及相關數據，讓學生可以透過本個案學習到在進行商業企劃及決策選擇時，並不是依靠直覺推論，而是要輔以產業資訊與實際的數字加以詳細計算後，才能作出最佳決策。

Goiiz is an e-commerce platform website that is provided for the company to sell products. Goiiz adopts unique social media marketing model. By providing discount, it encourages the consumers to share product information on the social media website before purchasing. It allows the friends of the consumers on the social media website to know the product and then purchase it. However, due to the small size, the revenue couldn’t make up for the expense despite the rapid growth. Consequently, Goiiz has to terminate the operation temporarily due to the shortage of funds caused by continuous loss. To come back for operation, the owner of Goiiz Mr. Wu comes up with a feasible idea, which can convince the investment of new investors before the company is profitable. The case study analyzes the problems in the business model of Goiiz, so as to propose several decisions that may possible make Goiiz profitable, which are validated by inputting the related figures. Moreover, it takes the leading competitor of the industry as the benchmark for comparison, so as to take the optimal decision that may reach break-even in Goiiz. At the meantime, it also works out the funds and the time required for carrying out the solution to reach break-even under different circumstances. With the company operation information and the related data provided by the case, the student could learn from the case that, it should perform calculation based on the industrial information and actual figures to take the optimal decision rather than intuitive inference when making business plans and making decisions.

近年來臺灣的電子商務市場之交易成長迅速，因此電子商務平台競爭亦日趨激烈，新成立的電子商務平台網站除非有與眾不同的商業模式，否則不易在市場上生存。本個案公司購意思為提供廠商於網站上銷售商品之電商平台，透過網路社群行銷之方式，以提供折扣鼓勵消費者在購物前將商品資訊分享在社群網站內，使得消費者於社群網站內的朋友能夠接觸到該商品資訊並進而購買，所以購意思之營收得以在競爭激烈的電子商務平台市場中持續成長。然而購意思屬於小規模的電子商務平台，在經營的初期之營收尚無法彌補支出，因此在持續虧損導致現金短缺的情況下，不得不暫時停止營運。 本個案欲討論如何規劃並選擇決策，方能使購意思達成損益兩平，並且帶出當公司在進行決策時不可僅靠直覺就拍板定案之概念，需要輔以產業資訊以及實際的數字，並加以詳細計算後才可進行決定。故在個案中對購意思商業模式的潛在問題進行分析後，列出購意思可以選擇的決策，並透過數字的計算來決定何者為最適當的決策。此外本個案亦要呈現由於外界環境的變化之故，即使選擇的是最適當決策，亦有可能會有最好與最差的狀況發生，所以還需要計算推算在不同狀況下達到損益兩平之時，所需要的時間與資金分別是多少，如此才能瞭解實際上應該要準備的營運資金為多少。因此才能說服投資人投入所需要的資金。 透過本個案可以讓創業者、經理人以及有意從事商業企劃的學生，學習到在進行決策時所應該要考量的重點，並透過詳細的計算以降低在經營事業上因資金規劃準備不足而無法繼續營運的風險。並且在規劃時可得知要多久的時間才能達到損益平衡，以及達到損益平衡時所需要的資金，以確認該商業模型是否值得經營。

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