研究目的是提供中小企業經營中小型美食餐廳,一個穩健獲利與永續經營的方略。以系統動力學分析經營變數之間因果關係與建構模型,進行經營變數模擬。以改革法制定餐食價格區分消費市場,調查各經濟能力客群用餐需求條件及關心度,供業者衡量選擇目標客群用餐需求的建設成本參考,以迎合目標客群用餐期望創造高顧客滿意度,並以不增加成本的創新服務概念,設計貼近目標客群用餐需求策略。同時,參考經營變數模擬的結果,選擇有利的選址條件及經營規模。此經營策略使得中小企業可更謹慎地運用有限資金創造高滿意度,增加穩健獲利的機會。研究結果發現中小型美食餐廳要穩健獲利,業者必須具備將顧客不滿意度維持在20%以下的能力;另外,必須執行四項重要的改革,第一,不宜將有限的資金優先配置在選購交通便利且大空間的地點、建設停車場、購買高價的餐具,或減少顧客等待時間的設施上。第二,以改革式餐食價格制定方式取代傳統方式。第三,無微不至的顧客至上服務概念應被改變。第四,管理策略必須注重性別需求的差異。 The research provided small and medium sized gourmet restaurant an able to earn money strategy. Applying system thinking method explored the causal relationship of restaurant operation. Use revolutionary method to segment market, survey and formulate meal price. By catering target customers desired meal quality to create high customer satisfied. Build system dynamics model to select suitable premises. Research result demonstrated several things should be done. Enterprise should have the ability of keeping customer dissatisfied proportion under 20%, and implement four important reformed actions. Firstly, funds should not take priority allocation at selecting traffic net convenient location, building facilities of reducing waiting time, building parking, choice large space, or purchasing expensive dinnerware. Secondly, execute revolutionary method to formulate meal price. Thirdly, change the concept of meticulous catering service customer. Fourthly, management strategy should focus on gender differences in demand.