社會企業的經營模式探討－以臺灣主婦聯盟生活消費合作社為例

Exploring a Social Enterprise Business Model- A Case Study of the Taiwanese Homemaker's Union Consumers Cooperatives

黃上晏(Shan-Yan Huang) ； 潘冠妘(Guan-Yun Pan) ； 黃哲悠(Jer-Iou Huang)

《管理資訊計算》 4卷2期 (2015/09) Pp. 221-234

https://doi.org/10.6285/MIC.4(2).17

摘要

社會企業（social enterprise）改變社會與企業的界限，結合企業經營與非營利組織概念，是兼顧「社會價值與獲利能力」的組織。多數企業雖具有社會目標，然對於社會目標的投入仍以使企業獲取更多的財政價值為目的。相對於一般企業，社會企業透過交易做慈善，而非透過慈善做交易。社會企業的目的為解決或改善社會問題，而非為了營利，更不是追求企業最大利益。其利潤須用於相關非營利組織（non-profitorganization; NPO），或者企業本身就是以解決社會問題而存在。本研究透過台灣主婦聯盟生活消費合作社來探討社會企業的經營模式與內涵，包括價值主張、基礎建設管理、顧客介面與財務觀點等構面。並從平衡計分卡觀點鏈結經營績效，解析組織永續經營的應有作為，期能補實社會企業在永續經營模式的實務缺口。

關鍵字

社會企業 ； 經營模式 ； 平衡計分卡 ； 永續發展

並列摘要

Social enterprises improve human life and natural environment by using the wise business strategies. Most enterprises have social goals in business, but those goals are involved more profit-making value. Social enterprises solve or improve society problems, not focus on profit or organizational benefit. And their profit should give back to related non-profit organizations and society. This study explores a social enterprise business model with the balanced scorecard. Through a case study on the Taiwanese Homemaker's Union Consumers Cooperatives, a social enterprise business model is realized and reflected for four dimensions including value proposition, infrastructure management, customer interface and financial aspect. Moreover, the balanced scorecard could present the performance of a social enterprise business model to guide significant activities and actions with sustainable development.

並列關鍵字

Social Enterprise ； Business Model ； Balanced Scorecard ； Sustainable Development

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