由於臺灣經濟快速成長，消費者對於收入增加且其他條件不變情況下，擁有閒置資金，除了增加消費或是從事投資活動，因爲有強烈的消費需求也就會有供給，民以食為天，現今許多餐廳對於餐點品質及服務品質不斷地求新求變，以及納入全球餐飲界擁有崇高評鑑的米其林指南推薦之餐廳，此評鑑進而吸引國內、外消費者願意支付更多的金錢來滿足口腹之欲以及朝聖國際評鑑之美食，餐廳增加營業收入，就會擴大營業規模，此時在財務會計、成本控制、財務管理、採購及物料管理等等，就是極為重要的一環，本研究發放450份問卷，共回收388份有效問卷，採用PLS-SEM進行假設驗證，研究結果發現6個假說中，皆為成立且正向影響，並進一步形成策略，已應用於實務，同時也延伸至其他產業的應用層次，以發揮相乘效果。
Due to the rapid growth of Taiwan's economy, consumers have Available funds for increasing income and other conditions. In addition to increasing consumption or engaging in investment activities, there will be supply because of strong consumer demand. In present, many restaurants are constantly seeking new changes in the quality of their meals and service, and are included in Michelin Guides that have a high reputation in the global restaurant industry. This evaluation further attracted domestic and foreign consumers who are willing to pay more for appetite and pilgrimage, if the restaurant increases its operating income, it will expand its business scale. At this time, financial accounting, cost control, financial management, procurement, and material management are an extremely important part. In this study, 450 questionnaires were distributed, a total of 388 valid questionnaires were recovered, and PLS-SEM was used to verify the hypothesis. The study found that the 6 hypotheses were all established and positively influenced, and further formed a strategy that has been applied to practice and also Extend to the application level of other industries in order to exert the multiplication effect.
