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Summary Taiwan’s funeral and interment development in the past 30 years, with the joint efforts of Lungyen Group and several companies that have successively invested in corporate operations, Taiwan’s funeral and interment industry has not only reformed the traditional obscure attitude of the Chinese people, but also takes the companionship of relatives at the last moment of their lives seriously. The customer completes the last paragraph of the service spirit of love, thanks, and goodbye, which not only reforms the customs of traditional funerals, but also preserves the important purpose of the Chinese traditional filial piety. After the economic leap of the past ten years, mainland China has also increased its requirements for the quality of services for retired lives as the people's consumption power has improved. Therefore, many mainland counterparts have also seen the future trend of the funeral and interment market and rushed to visit Longyan, Taiwan. ,to seek cooperation. Therefore, this study selects the Longyan Group’s ompetition analysis and strategy for entering the Chinese market as the case study object. Through in-depth interviews with case companies, literature discussion and theoretical analysis, the 4C framework of strategic marketing and the business model Jiugongge are used as analysis tools. To explore the Chinese mainland market where Longyan faces a different political environment, but has the same Chinese culture and customs, and has the same needs for funerals, Longyan uses Taiwan’s successful funeral management advantages and combines the Chinese with differentiated innovative products. The ultimate care service concept is to follow the concept of filial piety and promote the ultimate care service concept to deeply root the recognition of Chinese consumers and shape the brand value to obtain customer purchase market strategy. The research results of this thesis found that in different political environments, folk customs and geographic locations, its consumer customersGroups have different consumption habits and product preferences. Therefore, Longyan will use its operating strategy in Taiwan to target different customer attributes (such as age group, high-quality customers, political celebrities, etc.). It should have customized plans at all levels. The corresponding business model is to provide different satisfactions from the general necessary funeral consumption, exclusive courtesy services at the high customer level, and all-round planning of political celebrities’ need for funeral services behind them. Based on Longyan’s professionalism, the use of Compassionately serve every customer at the last graduation ceremony, and provide a satisfactory service for the sustainable operation of the company with the spirit of integrity. In the core strategy of the Chinese market, it actively develops funeral and tomb projects, forms a nationwide scale layout, and becomes the best funeral consignor in the Chinese region. |