回顧過去餐飲業的趨勢，全球美食外送市場的成長已較十年前上升50倍，台灣更因為新冠肺炎疫情的影響，過去二年餐飲內用需求大幅下降80%，在大環境的變化下，餐飲業創業第一年失敗率也從60%上升到75%；因為美食外送市場蓬勃發展，也讓專攻外送、外帶市場的「雲端廚房」成為餐飲業熱門議題。
雲端廚房又稱幽靈廚房(Ghost Kitchens)，業者提供店家自營的訂餐App或是外送平台APP (如： foodpanda、Uber Eats) 予消費者，提供外帶及外送餐食的服務，營運店點不需要設立於熱鬧的街邊店，不僅可降低營運成本，也不會受到開店地理位置的影響，同時能於同一空間經營多個餐飲品牌。
雖然雲端廚房相較於傳統餐飲開店創業的投資成本及風險低，然而雲端廚房屬於新興產業，仍需因應市場變化進行經營策略的調整，因此本研究主要以雲端廚房單店點、進行「多品牌 X 多品類」的銷售模式探討，運用資料包絡分析法 ( Data Envelopment Analysis) 之CCR及BCC 模式，進行多品牌營運策略分析，以了解其投入與產出的效能，對整體營業額與銷售量的關係，進而調整市場行銷策略之規劃。
最終研究顯示以最佳示範店組來看，一個門店最適營運品牌數為 7 個品牌，同時也發現食材成本也是對門店營收效益產生影響的要素之一。

Compared to 10 years ago, the global food delivery market has grown 50 times larger. Due to the impact of COVID-19, the demand for dine-in services in Taiwan's food and beverage industry has decreased by 80%. Additionally, the failure rate for new restaurants in Taiwan has increased from 60% to 75%. Given these challenges facing the food and beverage industry in Taiwan, many entrepreneurs and investors are turning to cloud kitchens as a potential solution.

Cloud Kitchen, also called Ghost Kitchen, allows food and beverage businesses to provide takeaway or delivery services to customers through their own restaurant-branded ordering apps or third-party delivery platforms like Foodpanda or Uber Eats. Since Cloud Kitchen doesn't require prime locations, it can operate at lower costs and host multiple food and beverage brands in the same location with better operation efficiency.

Although Cloud Kitchen offers lower investment costs and risks compared to traditional food and beverage businesses, it’s still a new industry that requires business strategies adjustment in response to fast market changes. Therefore, this study aims to explore the sales model of the "Number of Brand and Product" for individual restaurants by utilizing the Data Envelopment Analysis (DEA) methods of CCR and BCC models to determine the optimal number of brands that can be operated by a single restaurant. Based on the efficiency of investment and output, as well as the figures with overall sales performance, the results will serve as a reference for marketing strategies adjustment.

Based on the results of this study, the optimal number of brands for a single cloud kitchen store is seven. The study also found that ingredient costs are one of key factors that affect the revenue and profitability of the store.

中文文獻/期刊/書籍：
1. 吳濟華、何柏正（2008），組織效率與生產力評估：資料包絡分析法，臺北：前程文化。
2. 高強、黃旭男、Toshiyuki Sueyoshi (2003)，管理績效評估：資料包絡分析法，臺北：華泰文化。
3. 孫遜(2004)，資料包絡分析法-理論與應用，臺北：楊智文化公司。
4. 經濟部商業司(2021)， 2021商業服務業年鑑：疫情新常態下的臺灣商業服務業發展，時報文化。
5. 張俊仁(2022)，平台營運策略之研究-以餐飲外送平台為例，雲林科技大學，產業經營專業博士論文。
6. 賴學群(2019)，線上點餐外送平台商業模式分析，亞洲大學，經營管理學系碩
士論文。
7. 林尚賢(2021)，外送平台商業模式創新與價值創造循環，國立台灣大學，商學
研究所，碩士論文。
8. 徐孝義(2009)，美國連鎖加盟餐廳績效評估 -價值鏈資料包絡法模型分析，東吳大學，經濟學系，博士論文。
9. 蕭金玉(2006)，應用資料包絡分析法之餐飲事業經營績效評估實證研究，大葉大學，工業工程，碩士論文。
10. 藍志宏(2016)，運用資料包絡分析法評估台灣餐飲服務企業營運績效-以王品、瓦城集團為例，康寧大學，企業管理研究所，碩士論文。
11. 楊生旭(2009)，應用資料包絡分析法評估連鎖店之績效_7-11為例，國立勤益科技大學，流通管理系碩士論文。
12. 吳春生(2013)，用資料包絡分析法評估臺灣宅配業之營業所經營績效，國立台灣海洋大學，航運管理學系，碩士論文。
13. 宋勇生(2012)，應用資料包絡分析法評估生技公司之經營績效-以FBC公司為例，國立台灣科技大學，工業管理系，碩士論文。
14. Alexander Osterwalder(2012)，Business Model Generation_獲利世代Business Model Canvas，早安財經文化。
中文網路站資源：
15. 行政院主計總處，110年家庭收支調查報告(2022)https://ebook.dgbas.gov.tw/News_Content_Ebook.aspx?n=3786&s=229028
16. 李怡蓁、孫以倫、陳麗婷，產業技術評析疫情下全球餐飲商模及科技(2021)https://www.moea.gov.tw/MNS/doit/industrytech/IndustryTech.aspx?menu_id=13545&it_id=365
17. C.D Lin，「商業模式九宮格」？商模建構之創業人必看！為客戶創造價值及鎖定目標客戶(2020)https://blog.daoteng.org/
18. Chen Kobe，台灣第一家雲端廚房 Just Kitchen兩年就在北美掛牌上市(2021)https://technews.tw/2021/05/05/just-kitchen-ipo-north-america/
19. 李雅茿，「5個台灣人虛擬廚房全球戰記」成軍2年就打世界盃！一個平板
和廚房就可以開店，商業週刊(2021)https://www.businessweekly.com.tw/magazine/Article_page.aspx?id=6004982
20. 程倚華，7-11 智 FUN 機開賣熱便尚！整合 foodomo 服務，從午餐到下午茶點心都有，數位時代 (2022)
https://www.bnext.com.tw/article/71243/7-11-foodomo-just-kitchen
21. 謝承學，雙強聯手！超商龍頭7-ELEVEN聯手雲端廚房霸主Just Kitchen推出熱食便當進攻內科商圈，食力 food NEXT ( 2022 )
https://www.foodnext.net/news/industry/paper/5616694564

英文文獻/期刊：
英文網路：
22. What is the Concept of cloud kitchen ?(2022,04) Zeynep Coşgun - Quora
Wen-Chih Chen, Leon F. McGinnis (2006) , Reconciling ratio analysis and DEA as performance assessment tools. European Journal of Operational Research 178 (2007)：(279-283).
23. Tarun Nagar，What Is Cloud Kitchen ? Business Models, Benefits, and Examples , DEVtechnosys (2022)。https://devtechnosys.com/insights/what-is-cloud-kitchen-business/
24. Sungwook Jung , Jiyoon Son , Changhee Kim , and Kyunghwa Chung,Efficiency Measurement Using Data Envelopment Analysis (DEA) in Public Healthcare: Research Trends from 2017 to 2022, MDPI(2023)https://www.mdpi.com/2227-9717/11/3/811/htm
25. Online Food Delivery Market：Global Industry Analysis, Trends and Forecast (2022-2029)，MMR(2022)。https://www.maximizemarketresearch.com/
26. Naveen Donthua,*, Edmund K. Hershbergerb , Talai Osmonbekovc (2002), Benchmarking marketing productivity using data envelopment analysis, Journal of Business Research 58 (2005) 1474 ~ 1482.
27. Mahmuda Akter Isha, Cloud Kitchen Business Model：Everything You Need to Knoew ,bbdtask(2022)。 https://www.bdtask.com/
28. Jorge Santos、Elsa Rosari Negas、Luis Cavique , Introduction to Data Envelopment Analysis, Research Gate (2013,01)。 https://www.researchgate.net/
29. Felicia Mo, Graphics: Bella Aharonian, Ghost kitchens ：The Future Restaurant Model? BRB, (2022,04)。Ghost Kitchens: The Future Restaurant Model? - Business Review at Berkeley
30. Eugene Y. Roh, Kyuwan Choi( 2009 ), Efficiency comparison of multiple brands within the same franchise: Data envelopment analysis approach. International Journal of Hospitality Management 29 (2010):93-97.
31. Etty Susilowati, Avatar Akbar Yuwono, Leonnard (2021),Cloud Kitchen Development Analysis in Food and Beverage Industry：A Case Study in Jakarta, Business, Management and Social Sciences(2022)29-39.