In this standard-shop example, about 100 cups a day cover shop expenses and depreciation. Including NT$35,000 a month for the owner's work raises the target to about 133 cups a day. After calculating the target, check whether busy-period capacity and actual customer demand can support it.

A smart shop usually requires more equipment investment and higher depreciation. Its advantage is the potential to lower long-term operating costs when orders are stable, the workflow suits the machines, and paid hours and waste actually decrease. Automation alone does not make the same drink sell at a higher price.

A brand can help a shop charge more and sell more cups. Products, taste and service give customers a reason to pay a higher price. Marketing, recommendations and repeat visits bring more purchases. Once the additional receipts cover ingredients, promotion and staffing, a mature branded shop can earn more than a standard shop.

An 8–15 ping standard shop gives two people room to work at the same time, supports more complete preparation and refrigeration, and can make busy-period service more consistent. Before adding space and equipment, check whether the extra spending creates capacity you actually need.

NT$500,000 may be enough to open a small takeaway shop when the premises are suitable, renovation is limited, and you still have working cash after opening. If you need to renovate, buy equipment, and fund the first months of operation, paying the opening bills alone does not mean your budget is sufficient.