| Summary: | 碩士 === 逢甲大學 === 國際貿易學系 === 103 === Internet technology has been developed very advanced, many businessmen start to have virtual businesses. The popular example is online store. The online store does not physically exist but they do have inventory and also the webpage where buyer and seller can meet virtually and have transaction. The online stores have so many advantages, such as no need for maintaining and depreciate fixed asset (property, plant, equipment), no limit (24/7) all over the world and no need to go outside to shop.
So how do the physical store and online store company differ in their business? This research objective is to differentiate the revenue/expense for the two types of companies based on the performance of company every year. It reflects that the past performance of the company and most often used by owners to track their business performance. There are 6 companies from 3 different industry sector use as an object in this research (tourism agency, shipping and logistic company, and computer software) and we compare their revenue and expense. This research will provide valuable information regarding the how the e-commerce basis company and brick mortar company differs from its financial point of view.
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