消費者對納骨塔業者所提供產品之消費行為研究—以「真龍殿納骨塔」為例

RESEARCH OF CONSUMERS’ CONSUMPTION HABIT ON THE PRODUCT PROVIDED BY BONE ASH TOWER BUSINESS OPERATOR－ A Case study of“ True Dragon Temple Bone Ash Tower”

田啟祥(Chi-Hsiang Tien)

指導教授 ： 廖本哲

中原大學/商學院/企業管理研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600048

摘要

摘 要

政府為配合建設臺灣為綠色矽島之願景，在人文生態、知識經濟發展及社會公義之架構理念下，為確保使用殯葬設施之消費者權益與經營者應善盡經營責任，規範殯葬設施、殯葬服務及殯葬行為。其中納骨塔（骨灰、骸存放）殯葬設施部分，除考量公共衛生之外，並兼顧殯葬方式多元化及殯葬規劃人性化、綠美化。故於民國九十一年立院通過「殯葬管理條例」公布；第一條明文規定：「為促進殯葬設施符合環保並永續經營；殯葬服務業創新升級，提供優質服務；殯葬行為切合現代需求，兼顧個人尊嚴及公眾利益，以提升國民生活品質，特制定本條例。」它代表著台灣納骨塔殯葬設施將走入一個新的紀元，勾畫出優質殯葬文化與服務的願景。納骨塔（骨灰、骸存放）殯葬設施既然已成為新生產業之一，由過去的社會福利事項，變成商業行為下，則不可避免納骨塔市場進入另一競爭環境中。所以納骨塔業者在制定事業目標或擬定行銷策略之前，不管是經營規模或地區範疇大小，瞭解消費者為何要使用納骨塔殯葬設施？以及其如何消費？故業者可藉由消費行為相關研究，開發產品或服務，以建立企業核心競爭力（獨特性、不可移轉性、不可模仿性）或資源，此關係著納骨塔殯葬設施未來是否能永續經營之其必要性與重要性。
有鑑於納骨塔殯葬設施必須永續經營，並提供優質服務與切合現代行為需求的重要性；本研究透過實證資料嘗試構出消費者祭祀消費需求動機屬性與生活型態集群並加入人口統計變數，並探討其在消費行為特性。為此，本研究針對國內在納骨塔殯葬設施，具有相當知名度的白沙灣安樂園「真龍殿納骨塔」個案祭祀消費者進行問卷調查。回卷資料經由統計分析處理後，本研究共獲致下列三項重要的發現：

一、本研究以因素分析十一項祭祀需求動機變數，萃取出三個因素構面，進而以集群分析三個因素構面，區分二個不同屬性的祭祀需求動機，並與命名，屬性一：敬畏「靈魂不滅」的需求；屬性二：遵循「事死如生」的需求。

二、本研究以因素分析三十五個生活型態變數，萃取出五個生活型態因素構面，進而以集群分析五個因素構面，區隔二個不同集群的生活型態，並與命名，集群一：惜福與知足型；集群一：交替與創造型。

三、本研究針對不同變數對祭祀消費行為以卡方與變異數進行檢定分析，結果發現各不同變數在祭祀消費行為具有顯著差異存在。
（一）祭祀消費需求動機方面
六成多的消費者祭祀動機均為了遵循「事死如生」的需求，應是受傳統儒、佛、道教的深遠與普及影響所致。其中又以晚輩、女性、信仰佛/道教的比例偏高；此外家庭月收入又以中高收入比例偏高；其生活型態傾向於「交替與創造型」比例偏高。不過多數長輩的祭祀者消費需求，則偏向崇拜與敬畏「靈魂不滅」的需求。
（二）祭祀活動資訊來源方面
晚輩祭祀者大都依據民間節令日而祭祀明顯比例偏高情況；證明祭祀被奉為家庭內的首要行為準則，而其中祭祀先人可說是盡孝的最基本任務，並符合儒家的生命觀及孝道倫理有十分緊密的關聯性。不過道教信仰依本身情境而祭祀比例有偏高情形存在，可見道教信仰的消費者，祭祀不僅在民間節令日，一般神明紀念日也會祭祀。
（三）使用祭品的決策
消費者使用祭品的決策大都依據信仰與禮俗文化，可見祭祀用品與祭祀禮俗是並存的，不會因媒體宣傳或社會環境變化而有所改變，祭祀用品對象與其所具的意義的同時，可以了解祭祀儀式對於民間信仰與禮俗的不可或缺性。
（四）祭祀活動特性
祭祀者每年至少有3次的祭祀活動，其中晚輩祭祀者每年祭祀數超過4次以上居多；三代家庭、四人子女數其每次同行人數至少有3人以上居多，大都會選擇在週休日時間，可見祭祀活動是一種家庭聚集性質的活動；每次停留時間大約2～3小時，可見並未有其他空間設施引發消費者停留的誘因。
（五）祭祀設施使用頻率/消費支出
消費者在餐飲服務區、商品販賣區則是偶而使用，可見消費者對非祭祀有關聯的設施大都不會特別在意與使用。每次祭祀消費支出大都集中在500至2000元之中。

關鍵字

納骨塔 ； 生活型態 ； 消費行為

並列摘要

ABSTRACT

In order to achieve the future prospects of constructing Taiwan as a Green Island the government of Taiwan has set up policy for standardizing the facilities,service system and rite for funeral and burial by considering the humonities and acology, the development of knowledge economics and social justice to protect the rights and interests of the consumers who use the funeral and burial facilities and ensure that morticians will fulfill their duty. However as for the aforesaid funeral and burial facilities of bone ash tower various conditions and requirements have been taken into consideration including public hygiene, pluralization of the rite for funeral and burial, humanization and beautification of funeral and burial planning by forestation, and the law of Regulation for funeral and Burial Administration” was passed by Legislative Yuan in 2002 with article 1 of the law stipulating”. The law is enacted for the purpose of enhancing the facilities for funeral and burial to meet the requirement of environmental protection and the goal of long-term operation; The creation and upgrade of funeral and burial service industry to provide highly qualified service to the public; The way of practice of funeral and burial can meet the requirements of current society and take into account the personal dignity as well as public interests, so as to enhance the living quality of the people in Taiwan”. The promulgation of the law represents that the bone ash tower facilities in Taiwan will enter into a new era that figured out a future prospects of the culture and service of funeral-burial in Taiwan. Since the funeral and burial facilities of bone ash tower (for keeping bone ash and mortal remains) already become a new industry which, in the past, was a social welfare service, but now is a business activities. It is unavoidable that the market of bone ash tower will enter into a competition environment. Therefore, before working out a career objective or marketing policy the morticians must know the preconditions such as scale or area of business, and why the consumers want to use the funeral and burial facilities of bone ash tower? And how is the consumption carried out? And the morticians can develop new product or service through doing related research on the consumption habit to establish the core competitive potential of the enterprise (unique, untransferability, and unimitatability) or the resource of business which bears the indispensable necessity and importance in maintaining a ever-growing business of the funeral-burial facilities of bone ash tower.

In view of the indispensable ever-growing business of the funeral-burial facilities of bone ash tower and the importance of providing high quality service to meet the needs of the modern society today the author of the paper is trying to figure out, through study of practical data, the property of motivation of the consumers who demand service for carrying out funeral and memorial ceremony, by considering the existing groups of specific living style as well as taking into account the variable of population statistical data to study the characteristics of the consumption habit of consumers. In this research a case study was made by employing questionnaire investigation on the consumers of the quite well-known bone ash tower: “True Dragon Temple Bone Ash Tower” located in the Happy Garden of White Sands Bay. The returned questionnaires were than processed by statistical analysis method, and three important finds were obtained as follows:

Based on factor analysis of 11 motivation variables demanded for funeral and memorial ceremony three factor-structures were extracted in this research. Then these three factor-structures were divided into two different kinds of property of motivations of the demand for funeral ceremony through group analysis. These two properties of motivation can be named as: Property 1 : The demand of standing in awe of “Inextinguishable soul”; Property 2: The demand of observing the rule of “Serving the deceased in the same way as if that the deceased is still alive”.

Based on factor analysis of 35 variables of living style five factor-structures of living style were extracted. Then these five factor-structures were divided into two groups of living style through group analysis. These two groups can be named as: Group 1: To refrain enjoying comfortable life and being content with one’s lot. Group 2: Alteration and creation type of living style.
Test analysis against the consumption habit on funeral and memorial ceremony was made by employing chi-square and variance analysis against different variables, and apparent difference were found between different variables on the consumption habit on funeral and memorial ceremony.

3.1 Motivation of demand on the consumption of funeral and memorial ceremony.
More than 60% of the consumers have the motivation of demand of observing the rules of “Serving the deceased in the same way as if that the deceased is still alive”. Among these customers high proportion of them were female whose religion was Buddhist and were younger generation that presented high interrelation with Chinese traditional concept of life and filial devotion and was deeply affected by the idea of Confucianism, Buddhism and Taoism. Mostly the living style of the aforesaid customers was the style of “Alternation and Creation” group. However, most of the elder generation of the consumers were in the style of demand of “standing in awe of” inextinguishable soul”.
3.2 Source of information of the activities of funeral and memorial ceremony.
Most of the consumers referred the information of their funeral and memorial ceremony to the Chinese traditional folk festivals. Among these types of consumers high proportion were those of younger generation with age between 26~35, and religion of Buddhist, two generations living together proves the funeral and memorial ceremony to be the most important behavior-guideline of the family. Holding memorial ceremony can be considered as the most basic way to fulfil the idea of filial devotion which will not be affected by the propaganda of media or changed due to the change of time or environment. However high proportion of the follower of Taoisim held the memorial ceremony according to their own condition, that is, they held memorial ceremony not only on the traditional festival date but also on the memorial dates of the gods of other religions.

3.3 Determination of sacrificial offerings
Most of the consumers determinate the sacrificial offerings according to the protocol of religion and common culture. This proves the co-existence of the sacrificial offerings. The symbolic meaning of the sacrificial offerings to the memorized person is also taken into consideration when determining the sacrificial offerings. From this we can conclude that the selection of sacrificial offerings is an inseparable step in folk religion and protocol of ceremony.

3.4 Characteristic of memorial ceremony activities
Consumers held memorial ceremony at least three times a year among which most of the younger generation customers held more than hour times memorial ceremony a year. As for the family having three generations living together, most of the memorial ceremony were held by three person jointly. The ceremony was mostly held on holidays such as Saturday and Sunday. This shows that the activity of memorial ceremony has the property of family gathering. The time of stay of each customer on the memorial ceremony is about 2~3 hours. This shows that the bone ash tower only provides the single demand of memorial ceremony without other service facilities or options to attract the customers for longer time of stay.

3.5 Frequency of use/expense of consumption for using the facilities of memorial ceremony.
Consumers only occasionally use the facilities in restaurant area and merchandise selling area. This shows that consumers did not care, and use the facilities relating to the memorial ceremony. The expense for each time of memorial ceremony held was within the range of NT$500 to NT$2000.

並列關鍵字

Bone Ash Tower ； Life Style ； Consumer Behavior

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