電子商務的概念在全球以及台灣各地曾經盛極一時，新興的電子商務公司紛紛成立，挾帶著無限的商機為消費者與企業提供更完善的產品與服務。然而在電子商務公司回歸基本面的情況之下，許多原本體質不健全的電子商務公司紛紛倒閉，人們也開始重新檢討電子商務的價值；新的電子商務應用將比以往來的更為踏實與成熟。
決定電子商務成功與否的五項重要活動是物流、資訊流、金流、商務流以及人才流，每個活動在電子商務中扮演了相當重要的角色。本研究探討電子商務五流當中的物流、資訊流與金流，在以不同的方式運作的時候所產生的成本差異，物流的配送方式的主要選擇方法為投寄發運(Drop shipping)以及經由網路商店配送等兩種模式。探討成本分析的模式有作業基礎成本法、以及交易成本等等理論。除了比對各成本分析理論是否合適用在此一類型的問題之外，針對此一問題的可能變動因素也將列入探討。有關於電子商務的物流、金流與資訊流成本，將於採用本研究加以分析後得到較客觀的見解，進而可為某種特定產業找到較為理想的經營模式。
本研究採用模式推導的方式，列舉三種網路商店活動的成本模式，並加以分析之後，使用實際營運數據導入本研究的模式，以提供有心經營網路商店的業者評估本身的產業特性與成本考量，決定最適合自己的營運方式。在經過案例分析以後證實，本研究所提出的成本模式有效評估了網路商店經營時的必要成本因素，對於有心踏入網路商店經營的業者也提供了具體而有效的建議。

The concept of the e-commerce has been widely discussed worldwide. New e-commerce companies have established contiguously. Bring the customers and the enterprises more impeccable products and services. However, after the e-commerce companies had returned to their bottom lines, people had started to consider the value of the e-commerce that new applications of the e-commerce showed more stable and integrated.
There are five key factors that determine the success of e-commerce activities which are logistics, information flows, cash flows, business flows and human resource flows. Each of them plays an important role in e-commerce activities. This study discussed the diversity of costs under different conditions of the logistics, information flows and cash flows. The main distribution methods are drop-shipping and normal method, where cost analysis are based on activity-based costing and transaction cost theory. Besides the comparison of different perspectives could be solvable in this kind of case, in which variables will be discussed inclusively. The cost of logistics, information flows, and cash flows in e-commerce will attain objective views after the analysis, and the optimal operation model can be found in certain businesses.
This study uses the method of model inference to illustrate three cost models of the e-retailers. After the analysis, the real operation data will be used to inspect the models that offer the evaluation for e-retailer to choose suitable operation model of their own.

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3. 網站部分：
[55] 資策會網站：http://www.iii.org.tw
[56] 投寄發運新聞網站：http://www.drop-shipping-news.com/
[57] 非常姓名網小額付款說明網頁：http://veryname.sina.com.tw/order/839/process.html
[58] Pretty就是漂亮訂貨取貨疑問說明網頁：http://www.pretty.com.tw/service/ordertake.asp