Retail, Wholesale and Distribution

Along with the structural adjustment and slow down of economy in Global, retail industry has also started its times of evolution. Wages, logistics and all sorts of costs in the retailing industry remain high, resulting significant pressure on profitability. At the same time, e-commerce has quickly taken over the market share of traditional retail by offering lower prices, convenience payment, door-to-door delivery and other thoughtful services. In front of the unprecedented challenges, retailers have actively or passively adjusted their development modes, in order to survive, develop and even achieve sustainable success in the ever changing market environment.

Trends impacting the sector:

  • Growth in the online channel
  • Multigenerational (aging boomers, GEN Y) and multicultural demographic shifts
  • Proliferation of choices
  • Continuing tradeoff of goods for services

Challenged to grow the top line, retailers are focusing on:

  • Succession planning
  • Customer experience
  • Testing new concepts
  • Adding services to their offerings
  • Considering or going global


呂宜真 Daphne Lyu

呂宜真 Daphne Lyu


呂宜真現任勤業眾信聯合會計師執業會計師,於2003年加入事務所,擔任審計部查帳員並於2019年晉升為執業會計師,擁有豐富的審計經驗。目前擔任事務所交通餐旅與專業服務產業負責人,統籌事務所該產業專案的推動;同時,擁有輔導多家本地企業掛牌上市以及海外企業來台掛牌上市作業的豐富經驗,並長期致力於企業上市櫃之輔導。... More

黃國寧 Leon Huang

黃國寧 Leon Huang


現任勤業眾信聯合會計師事務所審計部執業會計師。於民國95年加入勤業眾信會計師事務所,民國110年晉升為執業會計師,負責財務報表簽證、所得稅申報書之查核簽証及各項諮詢服務。... More