許多連鎖通路業者經營多年以後，逐漸體會到連鎖通路有「人力、時間甚至是交通運籌成本變化不大」之特性，所以，若能夠善用現有基礎資源、原有客戶資源或是供應商資源，去擴展更廣的事業、市場，或是進行其他的市場投資，那麼就有機會創造新商機。雖然多角化經營似乎已成為現代企業生存的必要途徑，但是跨足別的領域的多角化經營並不必然會成功，期間所需考量之因素甚多，另外像是經營的模式能否套用於原公司，其經營理念和專業度的掌握往往也都是多角化經營過程所必須納入考量的風險。

本研究以管理控制系統為分析觀點，輔以深度訪談，分析國內連鎖通路業者-K眼鏡股份有限公司在多角化經營過程中，如何將理念傳達到門市單位，同時，也觀察門市單位對個案公司多角化經營之看法與態度。

研究發現，門市單位對於多角化產品的認知與其他產品不同、消費型態不一樣、獎金制度之設計誘因不大、外部稽核制度無法提升推廣意願、門市單位較漠視總公司所訂定之營業額、缺乏足夠的行銷資源，而根據該分析論點，提供數點具體建議方案以提供個案公司參考實施。

As chain stores have its characteristics, such as unchanged or stable human, time and logistic cost or resources, therefore, many of chain stores owners consider expanding wider business or market according to their existing resources like customer or supplier base after several years of operation. However, even though diversification is a strategy for business to survive or develop; it does not mean that the way of diversification could lead to success, especially in different field. There are many factors and risks need to be taken into consideration, such as “could the new business model fit its original company?” or “how to develop new mission statement?”

A case study of K Optical Co., Ltd. provides a better point of view on the process of diversification by using Management Control System (MCS) perspective and in-depth interview. This study shows how the idea be conveyed to retail sales units so that they would accept and promote new products; meanwhile, this study also observe the attitudes toward diversification among them, which is to find out possible phenomenon or problems and to provide a suggestion.

This study found that there are six dilemmas between the company and its retail sales units for the new series of products: (1) different cognitive in the new series of products, (2) different consumer buying behavior, (3) incentive bonus is not an inspiring way, (4) the external audit system can not enhance the product promotion, (5) retail sales units may ignore its turnover setting by the company and (6) lack of adequate marketing resources. Based on sufficient evidence, this study provides several specific suggestions to the company for reference.

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