臺灣博碩士論文加值系統

本文管理個案-C公司，屬於傳統製造商，主要業務內容為製造空調風管及銷售相關零配件。C公司成立於民國67年，公司在極強的工廠研發製造能力與工程安裝技術經驗的基礎下，於工程服務上持續以高度專業的工程施工技術與可靠的信譽，提供最完善的工程品質，於客戶服務上以最迅速的交期與主動積極的態度為客戶做最滿意的服務。台灣早期經濟的脈動，就像C公司努力打拼的縮影，數以千計以家族為代表的中小企業默默崛起。C公司是由7個兄弟共同創辦，至今尚未分家，家族對於宗教之信仰頗深，長期以媽祖為依歸，Peter更出任台灣三大公廟之一董事長一職，出錢出力，為善不落人後，Jason更出任台北市第二殯儀館主任委員一職及公廟護持顧問，義警義消之職更不在話下，每年捐棺賑貧造福鄉里為善不欲人知。因緣際會透過人脈的資源而投入非本業之殯葬產業，P生命公司成立於民國90年，主要業務內容為喪禮服務及銷售生前契約。J生命會館成立於民國106年3月，主要業務內容為典雅靈堂設置及誦經禮堂租借。因此，本個案將探討同時運作P生命公司與J生命會館所面臨的挑戰。透過本案例討論，可了解資源拼湊、商業模式、左右開弓及社會影響力對於殯葬產業環境現況及經營者在經營過程中所需面臨的挑戰與嚴苛的考驗，從而以商業模式的角度思考，朝永續經營的方向前進。本個案分為本文內容和教師手冊兩部分，藉由本個案分析討論，提供領導者及經營管理者不同面向的決策思維，透過客觀分析個案中的情境，洞察所蒐集的訊息，比較其結果優劣，倘若在日後碰到相似情境時，能在此個案中以不同角度的思維模式，觸類旁通、增加思考的深度及廣度，確保決策執行的成功率。

In this study, the case company, C company, is a traditional manufacturer and its main business includes manufacturing of ducts for HVAC and sales of related fittings and accessories. C company was founded in 1978. It owns a strong foundation built by the R&D and manufacturing capabilities of its factory and its experience with installation techniques for projects. C company tries to continue providing optimal quality of finished work with its highly specialized construction techniques and reputation of reliability in terms of project services. C company also tries to ensure that customers are most satisfied with services it provides through speediest delivery and proactive customer engagement in terms of customer services. The dynamics of Taiwan’s economy in the early years is like a snapshot of the company’s endeavors. The reason is that it is a period that saw the silent emergence of thousands of small- and medium-sized enterprises represented by family businesses. C Company was co-founded by seven brothers and has remained undivided until today. The family is deeply devoted to its religion and has long committed itself to Mazu. One of the brothers, Peter, is also the president of one of the Top 3 temples in Taiwan and is an earnest philanthropist who contributes both money and efforts. Another brother Jason is also the chairman of the second Funeral Parlor of Taipei City as well as the patron advisor of one temple, not to mention his dual role as a voluntary police officer and firefighter. He contributes to the local community by donating coffins and relief to the poor every year while keeping all his good deeds to himself. By chance and through their interpersonal networks, Peter and Jason entered the funeral industry. P Funeral Company was founded in 2001 and its main business includes funeral services and sales of pre-arrangement contracts. J Company for funeral and memorial Services was
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founded in March, 2017 and its main business includes setup of graceful memorial halls and rental of Buddhist chanting halls. Therefore, this case study also examined challenges encountered by P Company and J Company. Through the discussion of this case, it can be understood what resource bricolage, business models, the two pronged approach and the power of social influence mean to the current environment in the funeral industry and the challenges and harsh trials that businesses need to confront and how businesses can move towards sustainability by thinking from the angle of business models. This case study includes two parts: text and teacher manual. The analysis and discussion of the case provide leaders and managers with different aspects of thinking for decision making that enable them to analyze scenarios in cases, have insight into collected information and compare pros and cons of results. In this way, they will be able to increase the depth and breadth of their thinking by contemplating from different angles when encountering scenarios similar to this case and thus ensure success of decision implementation.

摘要................................................................................................................................. I
ABSTRACT ................................................................................................................... II
誌謝...............................................................................................................................IV
目錄................................................................................................................................V
圖目錄..........................................................................................................................VII
表目錄........................................................................................................................... IX
第一章、 個案本文................................................................................................ 1
第一節、序幕........................................................................................................ 1
第二節、殯葬產業背景與個案公司描述............................................................ 2
第三節、個案發展沿革...................................................................................... 12
第四節、個案面臨的經營挑戰.......................................................................... 14
第五節、個案公司的下一步.............................................................................. 26
第六節、問題討論.............................................................................................. 27
第二章、 教學手冊.............................................................................................. 28
第一節、個案導讀.............................................................................................. 29
第二節、學習目標.............................................................................................. 30
第三節、課前準備.............................................................................................. 30
第四節、課前討論.............................................................................................. 31
第五節、課程適用對象...................................................................................... 31
第六節、教學總覽.............................................................................................. 32
第七節、個案分析.............................................................................................. 32
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第三章、 課程目標.............................................................................................. 35
第一節、資源拼湊.............................................................................................. 35
第二節、商業模式.............................................................................................. 38
第三節、左右開弓.............................................................................................. 42
第四節、社會影響力.......................................................................................... 43
第四章、 教學建議與時間分配.......................................................................... 45
第五章、 參考文獻.............................................................................................. 46
英文部分.............................................................................................................. 46
中文部分.............................................................................................................. 46

英文部分
1. Latane, B. (1981). The psychology of social impact. American Psychologist, 36(4), 343.
2. Levi-Strauss, C. (1966). The savage mind (La pensee suavage). London: Weidenfeld & Niolson.
3. Tushman, M. L. & O’Reilly III, C. A. (1996). Ambidextrous organizations: managing evolutionary and revolutionary change. California management review, 38(4), 8-29.
4. Mathieson, A. ＆ Wall, G. (1982).Tourism: Economic, Physical and Social Impacts. New York: Longman.
中文部分
1. 尤傳莉（2012）獲利世代：自己動手，畫出你的商業模式。台北：早安財經文化有限公司。
2. TTR台灣趨勢研究:產業分析：殯葬服務業(2015年)，研究經理：邱士榮，研究員：陳威珞
3. 台北市殯葬殯葬管理處