台灣殯葬業創新關鍵因素個案分析
－以福龍淨國墓園為例

本研究以台灣殯葬業福龍興業股份有限公司為研究對象，探討公司開發個案--福龍淨國墓園關鍵因素，由此分析中台灣地區殯葬產業如何在不易改變傳統結構的限制下，進行產業創新經營。關鍵因素涵蓋以下幾項：首先評估市場客群及地理位置優勢，完善園區創新規劃，使之具有人文藝術及親子多樣式特色，讓殯葬業突破過去喪葬活動的陰森刻板印象，提供優良服務品質。其次加入新穎的科技元素，營造不同感官及科技紀念之墓園管理氛圍。再次則是提出相較其它集團所經營之墓園不同之處，在符合各式宗教殯葬儀式下，跳脫過去傳統經營框架，達到園區創新經營的目標。研究個案採用菲利浦•科特勒（Philip Kotler）提出新型組織中的六大類創新角色，分析福龍淨國墓園創新關鍵因素，明確定義本研究個案產業創新經營定位及方向，期待日後成為台灣殯葬業的優良品牌。

關鍵字

殯葬業；經營模式；產業創新；喪葬禮儀；關鍵因素

並列摘要

This study focused on Taiwan Full Long Funeral Co., Ltd., exploring the development of the company's case - the key factors of Full Long Jing Guo Cemetery. In the analysis, it is found that the case has conducted innovative industrial management under the constraints of traditional structure. It has assessed the advantages of the market's customers base and geographical location, improved the park's innovation plan, and has a variety of humanities, arts, and family style features, allowing the case to break through the funeral style of the past. The oppressive and stereotyped activities of the event provides excellent service quality, and incorporates new technological elements to create a cemetery management atmosphere with different senses and commemorative technologies. At the same time, it proposes different cemeteries operated by other groups and meets various religions. Under the funeral ceremony, the past traditional business model has escaped and the goal of innovative management in the park has been achieved. The research case follows Philip Kotler’s new organization theory and proposes six types of innovative roles in the new organization, analyzing the key factors of Full Long Jin Guo Cemetery innovation. Clarifing the orientation and direction of nnovation management of this case, we expect it will become a top brand in Taiwan's funeral industry.