百貨公司如同一般企業之經營，在經營之過程中，可能遭逢無數的危險，亦如業者本身之建築物與設備因火災、天災等危險事故發生造成毀損，而直接導致營業中斷造成收益之減少；然而，過去百貨公司在其財產保險規劃中，多著重於實體財產之保障，而對於財產毀損所致無法營運之間接損失，多有所忽略。 本文藉由蒐集百貨公司業及營業中斷保險等相關資料文獻，針對百貨公司業之特性，說明其在經營的過程中所可能面臨之營業中斷危險因素加以辨識與評估，進而探討百貨公司業於規劃營業中斷保險時應特別注意之事項，後輔以個案探討，就百貨公司業營業中斷規劃加以說明。期以藉由此研究，提出相關建議，提供百貨公司業於安排營業中斷保險時參考之建言。 Most of general merchandise industry will face unpredictable risks in business operation and management. These risks include fire and natural catastrophe perils which will lead to property damages (building and equipments) and revenue losses by business interruption resulting from the property damages. However, we found enterprise pay more attention for property damages than business interruption losses when they arrange insurance scheme in the past. Furthermore, some enterprises even ignore the risks of business interruption when they plan insurance programme. For this reason, this article selects merchandise industry to evaluate and analyze impact of business interruption risks. Through collecting relevant literature of department stores and business interruption to identify and evaluate various business interruption hazards to find out particular points of view when planning business interruption insurance for general merchandise industry. Furthermore, the research also interpret general merchandise business interruption insurance programme in practice by case study. In conclusion, this paper provides specific suggestions for merchandise industry when they plan business interruption insurance by data analysis and case study.
