根據最近觀察到的台灣時尚潮流，消費者對服裝相關行業的意識日益高漲，這也使得服飾替代品的需求增加，這些需求主要是拿來阻擋服裝生產對環境造成的衝擊。
本文主要在介紹並分析一個企業的創立過程，ModaVogue精品 — 分別由義大利人和台灣人所共同創立，總部設在台灣的初創公司。他們所提出的商業計劃之基本概念是把有錢人使用過的高級設計流行商品回收再利用。他們透過網路平台和實體店面把這些衣服銷售給全台灣的顧客。透過永續商業模式以及社會責任的實踐，供應商及顧客關係將會是個很大的焦點。
本文將加強描述這史無前例的商業計畫主要特點，像是進入沒有直接競爭者的市場，非常低的資金需求，以及幾乎無風險的商業模式，這些特色使ModaVogue前景看好。此外，文中也將提到幾個商業計畫的重點，包括產品和行銷計畫以及整個公司的組織和管理層面。
拿來評估此計畫可行性的市場調查，所獲得的一手資料將會是本文其中之關鍵。所有的數據將會被列為公司潛在成本與定價方案的參考。此外，本文將透過徹底的SWOT分析，評估這一計劃的有效性。
最後，對於擴展到其他商店及進入服裝市場的各種策略，此文也會分析並總結其年度財務預估，以加強此創新企業的可行性。

關鍵詞：二手，時尚，服飾業，ModaVogue精品，台灣，永續性，商業計劃，創業，創業者精神

According to fashion trends lately observed in Taiwan, it has been discovered that there is an increased consumer awareness related to the apparel industry mechanisms, which has triggered the need to provide a wide fan of clothing alternatives that hinder the strong impact that clothing production might have on the environment.
This paper describes and analyses the formation of a business, ModaVogue Boutique, a start-up company based in Taiwan and co-founded by an Italian and Taiwanese citizen respectively. The proposed business plan is one that lays its founding principles on the re-usage of luxury designer fashion merchandise sourced from wealthy people. These garments are meant to be sold to customers throughout the island (through an online platform as well as the physical store(s)). A strong focus will be set on the shop’s supplier and customer relationship through the implication of a sustainable business model and social responsible business practices.
The paper will enhance the main features that characterise this ground-breaking business idea. Entering the market with no direct competition, a very low start-up capital requirement and with an almost risk free business model are only a few of those characteristics that predict a bright future for ModaVogue. The business idea outlined in the paper will focus, among other, on the products and marketing plan, as well as on the organizational and managerial aspects of the whole company. The surveys carried out to gather primary data for the market research on the suitability of this business idea in Taiwan will be a crucial part of this paper, constituting its essence. All derived data will be displayed and used to draw the potential cost and pricing scheme of the company. Furthermore, the paper will assess the effectiveness of such a plan, through a thorough SWOT analysis assessment.
iv
In the end, yearly financial projections for the expansion of the idea to other shops and strategies for entering the apparel market will be analysed and summarised as to confirm the feasibility of such an innovative enterprise.

Thesis approval form ...................................................................................................... i
摘要 .................................................................................................................................. ii
Abstract .......................................................................................................................... iii
Table of Contents ............................................................................................................ v
List of Figures .............................................................................................................. viii
List of Tables .................................................................................................................. ix
1.0 Executive Summary ................................................................................................ 1
2.0 Personal Motivation and the Business Idea ......................................................... 5
3.0 Company Overview ................................................................................................ 8
3.1 Goals and Objectives .............................................................................................. 8
3.2 Vision ....................................................................................................................... 8
3.3 Mission .................................................................................................................... 9
4.0 Products and Pricing Policy ................................................................................ 10
4.1 Product Description ............................................................................................. 10
4.2 Product Pricing and Competitive Comparison ................................................. 13
4.3 Product Sourcing .................................................................................................. 14
5.0 Market Research and Fashion Trends in Taiwan ............................................. 18
5.1 Market Research .................................................................................................. 18
5.2 Fashion Trend in Taiwan .................................................................................... 27
6.0 Marketing Plan and Operational Plan ............................................................... 30
6.1 Company Naming and Branding ........................................................................ 30
vi
6.2 Marketing Plan ..................................................................................................... 33
6.3 4Ps and Marketing Mix ....................................................................................... 34
6.4 SWOT Analysis .................................................................................................... 38
6.5 Marketing Strategy .............................................................................................. 42
6.6 CSR and Sustainability ........................................................................................ 44
6.7 Operational Plan .................................................................................................. 46
6.8 Online Store .......................................................................................................... 48
7.0 Management and Organization ........................................................................... 51
7.1 Company Structure and Ownership .................................................................. 51
7.2 The Legal Entity ................................................................................................... 51
7.3 Management Team and Commitment ................................................................ 52
7.4 Employees and Personnel Plan ........................................................................... 54
8.0 Financial Plan ....................................................................................................... 57
8.1 Start-up Summary ............................................................................................... 57
8.2 Break-even Analysis ............................................................................................. 60
8.3 Sales Forecast ....................................................................................................... 61
8.4 Projected Income Statement ............................................................................... 63
8.5 Cash Flow Projections ......................................................................................... 71
9.0 Conclusion and Recommendations ..................................................................... 74
9.1 Capital Needs ........................................................................................................ 75
9.2 Key to Success ....................................................................................................... 75
9.3 Future Opportunities ........................................................................................... 76
10.0 References............................................................................................................ 78
Appendix A | Examples of Incoming Merchandise Price Determination................ 80
Appendix B1 | Interview Questionnaire - Potential Customers ............................... 81
vii
Appendix B2 | Interview Questionnaire - Potential Suppliers ................................. 84
Appendix C | Brand Names Supported by ModaVogue Boutique ........................... 86
Appendix D | CV Mr. Stefan Gallo ............................................................................. 87
Appendix E | Store rental price questionnaire and findings .................................... 88
Appendix F | ModaVogue Boutique’s interior design and furniture style .............. 90
Appendix G | Projected Income Statement Explanation and Calculations ............ 92
Appendix H | Supplement for Market Research ....................................................... 94
Additional Figures ........................................................................................................ 96

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