本研究通過文獻探討與分析比較以及財務報表數據資料，對於台灣零售業電子商務做出策略統整與因素的驗證。並以國內該產業龍頭PChome網家與momo富邦為企業代表以及境外電商Shopee蝦皮，由策略整理部分整理出不同的企業思維方針，與台灣零售業電子商務的營運方向。發現各家的策略方面在很多處不同，但一致地都朝向擴大倉儲營運以及自動化、智慧化倉儲方向前進。同時，本文也經由TEJ台灣經濟新報取得其上市櫃的財務數據，以1999年至2018年期間共計19年期間的80筆資料，進行了因素與營運績效是否有顯著影響的實證分析。首先，探討庫存週轉率與公司營運績效有顯著影響。其次，在庫存水平部分與公司營運績效也有顯著影響，即庫存水平低呈現績效高的正向關係，而在產能水平部分呈現沒有顯著的關係。 Through literature review, analysis and comparison, as well as financial statement data, this study makes strategic integration and factor verification for Taiwan's retail e-commerce. With PChome and Momo as the representatives of enterprises and Shopee as overseas e-commerce, different business thinking principles are sorted out from the strategy arrangement part, and the operation direction of e-commerce in Taiwan's retail industry. It is found that there are many differences in their strategies, but they are all moving towards the direction of expanding warehousing operation, automation and intelligent warehousing.At the same time, this paper also obtains the financial data of its listing cabinet through Taiwan Economic Journal Database(TEJ). Based on 80 pieces of data from 1999 to 2018, this paper makes an empirical analysis of whether factors and operating performance have significant impact. Firstly, we discuss that inventory turnover has a significant impact on the company's operating performance. Secondly, the inventory level has a significant impact on the company's operating performance, that is, the low inventory level shows a positive relationship with high performance, while the production level shows no significant relationship.
