本個案為中小企業財務管理之實例，個案中描述一家新興寵物食品供應商，由家族成員一同經營，2015 年時創辦人（姊姊）先由網路商店起家，原本是簡單的寵物料理，並在網路上刊登照片提供消費者選購。經過一年的口碑累積，個案公司成功在電商領域累積了足夠的知名度，而後拓展通路至各大寵物實體店面。
在面對品牌越來越蓬勃發展的情況下，除了人手的需求外，產線也漸漸供不應求，因此，此個案公司決議需要自建廠房以掌握龐大的出貨量。然而，自建廠房所需的資金對於個案公司來說是一筆負擔不起的預算，需要向外尋求幫助。在因緣際會下一家知名連鎖餐廳有意願要投資個案公司，但同時個案公司也有向銀行詢問資金貸款的資訊，因此陷入了選擇的兩難。
本教學個案透過商業模式的建構撰寫中小企業經營的議題，內容主要為投資方法的介紹與財務指標的分析，透過不同角度的分析此企業目前所面臨的情況，在面臨資金籌措問題時能夠利用什麼樣的方法去解決？以及如何得知投資的利弊為何？此教學個案提供讀者一套方法去評估投資計畫，期望能在面臨到類似情況時能夠回想起指標的功能與延伸出適當的用法，減少投資風險。

This article illustrates a real financial management case which related to a pet service SME company. This pet company managed as a family corporation founded in 2015.
In the beginning, they started their business on the internet to sell pet cuisine, just a few years later, they successfully accumulated several customers, the exposure rate as well as sale volume. As a result, this SME expanded its product channels to the off-line market such as pet shops, pet salons, furthermore, its products normally sell on the pet exhibitions.
The company became more and more popular at that time, facing about developing issue, the founder decided to construct a factory to hold the undersupply ituation.
The budget for building manufacture is not enough, however. Nothing can do but searching for some helpers who willing to invest this pet corporate.
Fortunately, there was one chain restaurant brand that would like to give it a and, but require to share the profit to their shareholders each year. On the other hand, this pet corporate also collected some information about taking out a loan from banks at the
same time. Thus, these two options became a dilemma.
This case study emphasizes how to build a business model in SEM, and how to implement different financial indicators, how to choose the correct investing roject
when facing a dilemma. By introducing the implication of financial management,readers could apply knowledge into the actual financing situation in differentindustries and to analyze benefits and drawbacks within each project, reducing the risks in the end.

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中文部分
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