在電子商務環境逐漸成熟、消費者對線上購物模式接受度逐漸提高的情況下，B2C線上零售市場開始活絡。近幾年來，台灣地區的B2C線上零售網站紛紛宣佈獲利，並且大張旗鼓，擴張版圖，國內B2C線上零售大戰正式展開。在此情況下，B2C線上零售網站的經營模式成為相當重要的研究議題。
本研究的主要目的，為分析B2C線上零售網站的經營模式，由較高階的競爭策略層級出發，帶動基本營運的經營管理層級，一方面可提供B2C線上零售網站進行全面性的策略操作參考，另一方面可讓各網站依其導向進行經營架構模式規劃，增加各別網站特色。
本研究首先透過文獻回顧，廣泛收集實體零售與線上零售相關文獻，藉以強化理論基礎，加以建構B2C線上零售網站經營模式架構，做為個案分析之依據，並構思個案公司選取原則及分析要點。再者，進行個案訪談的規劃動作，銷定研究對象並擬定訪談問卷，並進行深度訪談以進行觀念性架構修正，增加架構之完整性及適用性。最後，以修正後的觀念性架構為主，配合實證分析之發現，發展出本研究之命題，並得到最後的研究結果與建議。
B2C線上零售網站透過線上平台提供消費者零售服務，藉以增加商品及服務之價值，並以最具效率之方式將產品或服務傳遞給消費者。為達成最佳價值傳遞，B2C線上零售網站可由競爭策略層級出發，將該層級之概念加以延伸至經營管理層級，透過網站管理及網站營運層面，為消費者提供良好的線上零售服務。

The business-to-consumer (B2C) online retailing market has show it’s vitality during the last years as the electronic commercial environment getting mature and the consumers getting more interest in the online shopping. In these years, the B2C online retailing websites in Taiwan area have evident increase in profit and competition. There for, the discussions on the business model of B2C online retailing website have given a position of importance to the study.
The main purpose of this research is to analyze the business model of B2C online retailing website. This research studies both competitive strategy and management operation, which are infected by each other. According to the two levels of business model analysis, this research could provide B2C online retailing websites an overall construct an operational plan to crate different feature of the website.
First, this research collected all kinds of paper that related to retailing and online retailing through the literature review to enhance the framework of theory, and to construct the business model of B2C online retailing website. Second, according to the constructed business model, this research mediated the principle of choosing the company of case study and the point of analysis. The depth interview proceeded after arranging the interview of chosen company and the questionnaire of interview. Finally, this research used the result of depth interview to amend the conceptual framework, and got the proposition and conclusion of this research.
The B2C online retailing websites provide consumers retailing service on adding value of goods and service through the Internet, and passing goods and services to consumers by the most effective way. To reach the goal of crating best value, the B2C online retailing website should make business plan from competitive strategy and get the whole conception to management operation. Through the website competitive strategy and management operation, B2C online websites could offer the best online retailing service to consumers.

1.Andrea Rangone and Raffaello Balocco(2000) A performance measurement system for planning and controlling a b2c e-commerce strategy. Electronic Markets vol. 10 No.2 pp.130-143
2.Bharat Rao(1999), Developing an effective E-tailing strategy, Electronic Markets, vol.9 No.(1/2) pp.89-92
3.C. Ranganathan and Shobha Ganapathy(2002) Key Dimensions of Business-to-Consumer Web Sites Information & Management Vol.39 No.6 pp.457-465
4.Chanaka Jayawardhena, Len Tiu Wright and Rosalind Masterson (2003) An investigation of online consumer purchasing. Qualitative Market Research: An International Journal Vol.6 No.1 pp58-68
5.Chang Liu and Kirk P. Arnett(2000) Exploring the Factors Associated with Website Success in the Context of Electronic Commerce Information & Management Vol. No.38 pp.23-33
6.Evans, J. R and King V. E. (1999) Business-to-Business Marketing and the World Wide Web: Planning, Managing, and Assessing Web Sites, Industrial Marketing Management, 28, 343-358
7.H. Joseph Wen, Houn-Gee Chen and Chung-Cheng Hain (2001) E-commerce website design: strategies and models. Information Management & Computer Security, 9/1, pp.5-12
8.Huizingh E. (2000), The content and design of web site: an empirical study, Information and Management, 37, 123-134
9.Kwon Oh-Woog, Jong-Hyeok Lee (2003) Text categorization based on k-nearest neighbor approach for web site classification. Information Processing and Management, No.39 pp.25-44.
10.Marquis G. P. (2002), Application of traditional system design techniques to web site design, Information and Software Technology, 44, 507-512
11.Mary Wolfinbarger and Mary C. Gilly(2003) eTailQ: Dimensionalizing, Measuring and Predicting eTail Quality. Journal of Retailing Vol.7 No.3 pp.183-198
12.Ranganathan C. and Ganapathy S. (2002), Key dimensions of business-to-consumer web sites, Information & Management, 39, 457-465
13.Soyoung Kim and Leslie Stoel(2004) Dimensional Hierarchy of Retail Website Quality. Information & Management Vol.41 No.5 pp.619-633
14.William D. Wells and Qimei Chen(1999) Attitude toward the site. Journal of advertising research, Vol.39 No.5 pp.11-27
15.Wilson Lee, Izak Benbasat (2003) Designing an electronic commerce interface: attention and product memory as elicited. Electronic Commerce Research and Applications Vol.2 pp.240.253
16.Youlong Zhuang and Albert L. Lederer(2003) An Instrument for Measuring the Business Benefits. International Journal of Electronic Commerce Vol.7 No.3 pp.65-99
17.Yuping Liu(2003) Developing a Scale to Measure the Interactivity of Website. Journal of Advertising Research Vol.43 No.2 pp.207-216
18.http://taiwan.cnet.com/news/comms/0,2000062978,20093862,00.htm
19.資策會2004年12月底止台灣上網人口報告http://www.find.org.tw/0105/howmany/howmany_disp.asp?id=107
20.資策會「2003年家庭連網應用調查」分析網路購物族群http://www.find.org.tw/0105/howmany/howmany_disp.asp?id=74&SearchString=%BA%F4%B8%F4%A8%CF%A5%CE%AA%CC
21.資策會「2003年家庭連網應用調查」分析寬頻用戶特性與使用行為http://www.find.org.tw/0105/howmany/howmany_disp.asp?id=84&SearchString=%BA%F4%B8%F4%A8%CF%A5%CE%AA%CC
22.李文德，「量販店之經營管理與競爭策略（以大潤發為例）」，國立清華大學科技管理學院高階經營管理碩士專班碩士論文，2002年
23.欒斌、羅凱揚合著，電子商務，滄海書局，2002年
24.林正修、王明元編著，垷代零售業管理，華泰書局，84年7月。
25.洪富凱，「網站及產品認知品質與消費者特性對網路購物意願及決策影響之研究」，國立成功大學企業管理研究所碩士論文，2003年
26.現在零售管理新論，胡政源，新文京開發出版有限公司，９１年８月３０日
27.電子商務：管理與技術，Efraim Turban、Jae Lee、David King、H. Micheal Chung著，張瑞芬等譯，美商普林帝斯霍爾國際出版有限公司台灣分公司出版，華泰文化事業公司發行，2000年9月。
28.電子商務的商業、科技與社會，Kenneth C. Laudon & Carol Guercio Traver著，高卉芸譯，台灣培生教育出版股份有限公司，2002年9月
29.電子商務理論與實務，梁定彭主編，吳昭慧發行，華泰文化事業股份有限公司，2000年5月
30.電子商務理論與實務，楊聰仁、劉文良著，新文京開發出版有限公司，2002年9月25日。
31.電子商務導論，王志平編著，知城數位科技股份有限公司，2004年8月 二版
32.零售管理－連鎖店鋪之理實務與技術，陳慶樑、林松輝編著，高立圖書有限公司，民國93年9月30日初版發行。
33.網路零售，Bernadette Tiernan著，榮泰生譯，五南圖書出版有限公司，2000年8月
34.蔡佳容，「化妝品業顧客關係管理之研究」，國立台北大學企業管理學系碩士論文，2003年
35.擁網值錢－電子商務之全方位物流開發與運作實務，書刊資訊編著，松崗電腦圖書資料有限股份公司發行，2000年4月