根據中華民國財政部關務署統計臺灣106年咖啡生豆進口量已超過2800萬公斤相較於105年成長逾300萬公斤，這個數字代表的臺灣咖啡的需求量不斷增加，因此近幾年咖啡館數量也越來越多，不論是超商的現煮咖啡、連鎖咖啡館或個人小型咖啡館等，甚至在企業的員工餐廳內也開始有了員工喝咖啡專屬的空間-員工咖啡館。企業員工福利制度之相關研究指出員工最需要的福利設施之一為員工餐廳，在臺灣目前大多數的企業員工餐廳皆為委外經營，委外廠商必須自負盈虧，因此餐點的績效評估就相當重要，過去經營者往往以自己的經驗判斷客人對餐點的喜好及菜單銷售數量來訂定或修改菜單，而非使用科學化的數字及方法來評估營運績效，這種以經驗判斷的方法，因為沒有透過數字及運用管理科學的方法作證容易在營運上做出錯誤的決策，反而導致新的產品或是經修改過後的產品對於餐廳的獲利毫無幫助甚至影響整體營運績效，因此，本研究之目的在於發展一套有科學化評斷依據之延伸型菜單工程模型，以臺北市某上市企業之員工咖啡館為實證研究應用範圍，透過POS系統取得餐點資料並以立意抽樣法蒐集共430份有效餐點滿意度之問卷，以餐點之邊際貢獻、受歡迎程度及餐點滿意度發展三軸立體八象限之菜單工程圖，探討過去較少學者討論的員工咖啡館之餐點績效與滿意度研究，可提供管理者作為餐點績效評估的依據，有效的改善菜單內容並提升營運績效與餐點滿意度。

According to the Customs Administration Ministry of Finance the import of coffee beans in Taiwan has exceeded 28 million kilograms in 2017. There were more than three million kilograms volume growth compared to the volume in 2016. This number represents the increasing demand for coffee drink in Taiwan, so are the number of cafes in recent years. The private enterprises further establish the staff canteen in order to catch up the coffee trend for their employee. The extant study indicated that one of the most important welfare for employee is to setup the employee restaurant. Most of the employee restaurants are outsourced, and the subcontractors need to manage and be responsible for their own profits and losses. Therefore, the performance evaluation of each meal is very important. However, In the past, restaurant operators often modified menu relying on their own experiences and intuition instead of using scientific figures and methods, included the employer of staff canteen. Making good use of menu engineering and management can reduce the rule of thumb mistake, which may have impact on operating performance. Therefore, the purpose of this study is to develop the extended menu engineering models using satisfaction, financial performance and popularity in staff canteen. The operational and financial data is obtained through the POS system of this staff canteen. This study collected 430 valid data by purposive sampling method. This paper used the meal satisfaction, financial performance and popularity to establish the extended menu engineering models with triple axis and eight quadrants. The results could offer management insights for restaurant owners to improve their menu items in order to enhance meal satisfaction, financial performance and sales in the long term.

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