2007-04-112024-05-14https://scholars.lib.ntu.edu.tw/handle/123456789/660748摘要：本研究主要在探討台北農產運銷公司所經營超級市場，其業務的評估分析，目前這些超級市場已累積四年的虧損，每年約二~五千萬元之虧損，有必要研究其是否結束營業，以便改善公司財務狀況，因其負有政策任務，所以是否繼續營運，尚牽涉到其他問題，本研究將提出相關的處理方案。<br> Abstract: The study was focused on the analysis of business matters of the supermarkets managed by Taipei Agricultural Products Marketing Company. As fact, there supermarkets were loss for four years. The loss was around thirty to fifty million NT dollars annually. It is necessary to study if they would be closed or not so that the company could improve its financial condition. Since there supermarkets possess some policy duty, it makes the problem more complicated. This study would propose some suggestions and proposal for dealing the situation , closing or not.損益兩平點成本效益分析超級市場經營管理行銷breakeven pointcost-benefit analysissupermarketmanagementmarketing