因應資訊化作業，大型企業組織透過企業資源規劃系統來整合組織內部與外部的資訊，以促進各種不同的商業功能間資訊的流動與交換。企業資源規劃系統中的主要模組包括商業流程管理。傳統商業流程管理著重在商業處理的自動化。先進的商業流程管理整合了流程邏輯與商業邏輯的功能，以有助於商業策略的規劃。商業流程管理的生命週期包括流程設計、系統配置、流程啟動、診斷四個階段。現有的研究多集中在前三個階段，較少與診斷有關的研究。本篇論文針對商業流程管理系統，研發系統發生錯誤時的診斷工具。本論文提出了診斷模型。此模型由使用者反應的問題中，定義錯誤類別、歸納使用者外部資訊，由商業規則和資料庫綱要中參考整合限制，並對應到系統的內部資訊。我們也開發了追蹤工具，追蹤錯誤可能的發生點，並依不同類別進行問題偵錯。除了針對本身的工作流程中的活動，也對前後的活動進行搜尋，以縮小錯誤偵測的範圍，協助資訊人員有效率排除錯誤。本論文根據一家電子公司的商業流程管理系統的個案研究，顯示我們所提出的診斷模型與追蹤工具有助於問題的偵錯。 關鍵字: 商業流程管理、診斷工具、商業邏輯 / An Enterprise Resource Panning (ERP) system integrates internal and external information andfacilitates the flow of information between all business functions inside and outside an organization. One of the main components of an ERP is the Business Process Management (BPM). Traditional BPM focues on the automation of business processes while advanced BPM has been extended to integrate with process logics and business logics for business strategy. The life cycle of a BPM system consists of process design, system configuration process enactment and diagnosis phases.Much research has been done on the first three phases. Little attension has been paid to the diagnosis phase. This thesis focuses on the design and implementation of a diagnosis tool for BPM systems. We propose a diagnosis model to represent the external and internal view of an error event. This diagnosis model is helpful for the troibleshouting to capture the status of an error event. Moreover, a bug tracer system is devlopement based on the proposed diagnosis model to diagnose the problem of workflow activities, and also trace before and after activities in the workflow, narrow the scope of error detection. Case studies from an electronic company demonstrate that the proposed diagnosis model and the tracer tool are helpful for troubleshooting. Keywords: Business Process Management, Diagnosis Tool, Business Logic

本研究以理性行為理論模型(TRA)探討台灣消費者在進行國內旅遊時，從旅遊網站上進行資訊蒐集過程並綜合實際體驗後的網站再訪影響因素。研究分別探討服務品質對網站滿意度、網站滿意度對網站使用使用意願，社群意識對於網站使用意願、離線體驗對於消費意願、網站使用意願對消費意願的影響，並將該旅遊網站收入的分類(亦即商業交易網站及非商業交易網站)作為干擾變數，探討離線體驗到消費意願間的路徑影響。 本研究以三次廠商深度訪談獲得網站使用者習慣的族群分類，並進行兩場針對不同目標族群的焦點團體訪談，搭配Google搜尋國內旅遊網站來找出研究對象的30個國內旅遊網站，本研究透過三項針對不同族群的管道來進行線上問卷發放，共回收309份有效問卷，以結構方程模型進行分析。研究發現旅遊網站的使用者行為符合TRA模型的整體架構，線上服務品質、滿意度以及主觀規範構面的社群意識都會影響消費者再度上該旅遊網站的使用意願，同時離線體驗對於網站的使用意願具有顯著影響，同時網站類別作為干擾變數探討離線體驗到消費意願的影響，研究發現無商業交易網站使用者對此具有顯著影響。基於以上資料分析，本研究提出相關管理意涵與建議，期望提供未來研究者進一步的參考。 / For the perpose of the research, Theory of Reasoned Action model (TRA) is executed for exploring the process of Taiwan online users’ domestic traveling information collection, from travel website info collection, actual journey experience to travel website reuse intention. The research probed into the influence of website service quality to website satisfaction, website satisfaction to website reuse intention, social norms to website reuse intention, offline experience to journey experience revisit intention, website reuse intention to journey experience intention and website reuse intention to actual website reuse behavior, respectively. Website income source is classified into e-commerce travel website and non-ecommerce travel website as a mediator in the research. The research assorted travel website user habit by three corporate deep interviews. Then the research performed two focus groups triggered at different target groups, integrated with google research results in order to discover 30 largest and most popular Taiwan travel website. By three platforms the research reached target user to launch online questionnaire, and eventually collected 309 effective questionnaires then analyzed through SEM method. The results showed that the domestic travel website users’ behavior well suited TRA model structure. Website service quality, website satisfaction and social norms influence website reuse intention, meanwhile offline experience have influence on users’ website reuse intention as well. For the path analysis from offline experience to journey experience revisit intention, non-ecommerce website users as a mediator have well impact on it. According to the results above, the research brings up business suggestions for future research progress.

摘要 在全球各地社會與環境日益遭受破壞的同時，社會企業蔚為風潮，台灣政府以及社會大眾也愈趨重視相關社會企業的議題。然而，社會企業的定義仍眾說紛紜，本研究將於文獻探討中歸納與整理出不同學者與不同組織對社會企業的定義，以對社會企業的觀念有所釐清。 研究者參與新創社會企業─「B2O公益平台」的建立研究，欲從三重盈餘商業模式的十一項組成要素如目標客層、價值主張、通路、顧客關係、收益流、關鍵資源、關鍵活動、關鍵合作夥伴、成本結構、社會與環境利益以及社會與環境成本，分析與探討新創社會企業的商業模式應如何組織與展現，並藉由深入訪談伯大尼兒少家園與善牧基金會兩家社福機構的管理者，了解社會福利市場的需求缺口與既存難題，並進而從社福機構的角度得知回饋意見，以優化「B2O公益平台」的價值活動，制定策略使「B2O公益平台」能永續發展。又由於「B2O公益平台」尚未正式營運，本研究還找了另一已成功營運的社會企業─「網絡行動科技」進行三重盈餘商業模式的分析與研究，找尋其可學習之處，以應用於「B2O公益平台」未來的發展上。 本研究綜合整理與分析社會企業的文獻資料、「B2O公益平台」創辦人的訪談與社福機構管理者的回饋以及「網絡行動科技」的經營分享，找出「B2O公益平台」未來在實務管理上，可能面臨之問題與挑戰，並提供改進方向與具體建議，期望未來「B2O公益平台」在正式營運上能更加穩健順利，並且透過上述的研究與探討，刻劃出有別於一般企業的社會企業商業模式，作為對日後社會企業商業模式創立的參考，以對社會企業的學術發展有所貢獻。 關鍵字：社會企業、商業模式、三重盈餘商業模式、社福機構、公益

體驗經濟思維已成為未來企業經營的重心，體驗為主的企業，紛紛利用不同的體驗活動增加產品、服務的附加價值。綜觀台灣稻米產業，在加入世界貿易組織後，面臨稻米開放進口及削減農業補貼之壓力，加上國人飲食習慣受西式文化影響，飲食選擇多樣化及家庭外食比例提高，造成稻米耕作面積縮減及稻米供應量降低，使稻米產業的經營不免落入產量與價格的競爭。 研究從商業模式創新的角度出發，針對掌生穀粒糧商號、行健有機夢想村、穀東俱樂部與南澳自然田，四間台灣稻米產業中成功轉換到體驗經濟思維下經營的個案公司，根據深入訪談與直接觀察分析，了解並評估個案公司在體驗經濟下的商業模式創新。而研究成果一方面可提供四間個案公司作為未來發展的參考，另一方面也可成為未來台灣稻米產業在體驗經濟下創新經營的參考典範。 本研究之研究結論如下： 1.傳統稻米產業應積極尋求外部資源的投入，以求產業的成長轉型，加強與消費者間體驗的互動，勿停留在提供初級產品的經營思維。 2.企業經營者應秉持自己的中心思想，尋找具相同理念的消費者，營造具特色的體驗活動，勿一味追求市場佔有率。 3.稻米產業中企業商業模式的創新應善用新科技與體驗活動設計，並納入舊有元素，在傳統與創新中找到平衡點。 4.稻米產業中企業進行商業模式創新時，除考量可行性與創造財富的潛力，亦應思考永續經營與移轉複製的能性。 5.企業進行商業模式創新時，需一併考慮自身的社會責任，透過體驗行銷與體驗媒介傳達有益社會的經營理念，以服務大眾為己任。 個案研究顯示，四間個案公司的商業模式創新都和創新機會與創新因素息息相關，更與體驗經濟思維有非常深厚的連結，而商業模式的創新，確實能為台灣稻米產業帶來創造財富的潛力與提升永續經營的可能性。 / In recent years, experience economic viewpoint has been an important role in business. Some companies raise their products’ or services’ value by holding different experiential activities. In addition, the rice industry in Taiwan faces many challenges recently. First of all, imported liberalization and reduction of agricultural subsidies owing to joining WTO make more stress. And then people change their eating habits because of Western cultures. Moreover, many kinds of eating choices and higher proportion of eating outside are harmful for entire rice industry. Therefore, rice farming areas and provisions are decreased as well as the rice industry in Taiwan falls into aggressive competitions of price and yield. According to business model innovation structure, this study analyzes four Taiwanese successful companies which use experience economic viewpoint. This study gains information from in-depth interviews. This study also hopes to provide case companies some advances which might improve their future development. Furthermore, a referenced model is built by this research result. This study comes to the following conclusions: 1.The traditional rice industry should actively seek external resources, increase interactions and experiences between consumers and companies and avoid only selling rice goods. These methods could improve the growth and transformation of the rice industry. 2.Business managers need to insist their own central ideals, look for consumers who have the same ideals, create unique experiences and avoid blindly pursuing market share. 3.Business model innovation in the rice industry in Taiwan have to use new technology correctly, create experiences and redesign old elements to find a well balance of convention and innovation. 4.Business model innovation in the rice industry in Taiwan ought to pay more attention to not only wealth potential but also the possibilities of replication and sustainable development. 5.Business model innovation in the rice industry in Taiwan must think of social duty, their own ideals which are spread by experience marketing and media and take responsibility for serving the public. From these case studies, it is shown that four companies have strongly relationships among innovation opportunities, innovation factors and experience economic viewpoints. In fact, the rice industry in Taiwan can produce wealth potential and increase the possibility of sustainable development by using business model innovation.

台灣動畫產業，長期以來屬於代工的角色，如今面臨產業移轉而要往自製原創動畫發展時，明顯的面臨了很大的障礙，至目前一直沒有顯著的作品發表。就算是當初在網路上紅極一時的阿貴與幹譙龍，始終無法突破網路的限制，創造出更好的獲利機制。而2004年12月終於有第一部台灣原創之電視卡通動畫－魔豆傳奇，在台視上映，這部動畫影集是由創業三年多的電視豆公司發展出來的，不禁讓自己思考電視豆到底是如何完成這部卡通影集的，到底說了怎樣的故事，才能贏得了觀眾與日本製作公司的青睞？而且與日本合作開發的過程，更是讓我感到好奇的。如果說原創是電視豆成功的秘訣，那同樣獲得數位內容國際動畫雛形獎的其他作品，為何無法創造與電視豆類似的經驗與市場價值？而且多數獲獎廠商都比電視豆握有更多的資源。這些現象是很值得深入探討的。 綜合對商業模式與創意商業化等文獻之回顧以及對個案的了解，本研究引用Chesbrough(2002)對創意會影響商業模式之看法，分析Afuah(2003)所提出之「產業因素」、「定位」、「資源」、「活動」與「成本」等商業模式五構面，與其組成要素之變化，並結合Jolly(1997)所提出之技術商業化過程中的橋樑之概念，也就是由「動員興趣與支持」、「移轉證明所需之資源」、「動員市場構型」與「動員互補性資源」等，將商業模式之變化調整轉化成原創商業化之過程。 經過研究個案比較比較分析，本研究發現： 動畫原創內容從創意到商業化之過程可分為「想像」、「孵育」、「修正」與「持續」等四個次分段。 1.原創內容商業化過程中的次分段與橋樑，會因為產業因素與定位之影響，促使各次分段有不同之發展內涵，以及不同之關鍵外部資源之進入與銜接次分段。 2.原創內容商業化過程成功與否，除了有銜接之橋樑外，還要能有內部商業模式之配合。 3.每一次分段的演化循環中，原創內容會驅動商業模式變化，使其能動員橋樑，並利用外來資源強化商業模式本身，且進一步可加值原創內容。 動畫原創內容從創意到商業化之過程會受到商業模式不同構面與其組成要素之影響。 4.影響想像次分段的關鍵成功因素為產業關鍵驅動力、提供之價值與市場區隔。 5.影響孵育次分段的關鍵成功因素為合作力、總體產業環境、提供之價值、個人能力與動畫開發類型。 6.影響修正次分段的關鍵成功因素為組織能力、個人能力與動畫作品和開發類型。 7.影響持續次分段的關鍵成功因素為合作力與無形資產。 原創內容演化之關鍵 8.新創動畫公司可以由肖像或故事兩個角度來發展原創內容，兩者之商業模式雖有很大之差異，但商業化成功之基本條件為具有可商業化之肖像。 9.原創內容不僅要將市場導向之設計策略融入內容與作品創造中，還必須以創意行銷增加原創內容商業化成功之潛力。 10.在想像次分段中，會有外部創意進入讓原創內容進一步演化，或者內部創意移出發展成新的應用。在孵育與修正兩個次分段，是以業界專家之創意移入為主。進入到持續次分段時，作品續集會漸漸轉由內部創意主導，週邊商品則需要相關開發商之創意加入，針對新市場而發展。 較適合新創動畫公司之商業模式特質 11.要擴大獲利能力，必須突破市場之限制。跨入國際市場可以參考分區經營或者全球統合經營兩種國際合作經營模式。 12.在執行商業模式時，較適合採取雙領導人制度。也就是有ㄧ負責管理或籌資之領導人，與另一位管理創意之領導人。另外，組織較適合小規模發展。 / For the past decades, Taiwan' s animation industry focused on playing the role of OEM. Because of that, most of animation companies face a lot of obstacles during converting their positions into the origin al animation, suah as a-Kuei & KoungGiyo Dragon which could not overcome the on-line limitation to create substanti al profit models. Until December in 2004, there was the first original cartoon from Taiwanese company, TVbean, which is an emerging company for less than 3 years. I was wondering how they could attract audiences and Japanese produing company and surpass other comp anies which have an abundance of resources in a short time. Due to the copious processes of developments for the animation movie and the TV cartoon, there are many key success factors which need to be discovered. Moreover, the digital technologies facilitate animation industry to become more diversified than as before. Based on this kind of industry enviroment, animation works should not be saw merely as products. In the other words, we should concern about the effects of cultures and information transmission and transfer them into e xplicit knowledge which can help Taiwanese animation companies to develop. In this thesis, I will describe and analyse completely the process from idea to commercialization for TVbean' s first original animation. Also, I will compare TVbean with other foreign animation companies, VOOZ & Pixar, to draw the evolution process for commercialization and the relationship between business model and c ontents. According to the concepts of Business Model (Afuah 2004) and Open Innovation (Chesbrough 2003), I analysed the research cases by 5 elements, which are industry factors, position, resource, activity and cost, of Business Model and tried to find out the bridges which could connect different subprocesses by the changes of Business Model. After modifying the process of technology commercialization (Jolly 1997), I specified that how innovations make original content evolve into various business during each subprocess. Through studying the comparative analysis of the cases, the discoveries and conclustions of this thesis are described as follows: The commercialization process of original animation content comprises four subprocesses called ‘Imagining’, ‘Incubating’, ‘Modifying’ and ‘Mustaining’. 1.The subprocesses of the original content commercialization process will be influenced by industry factors and position which could push different developments of contents and attract various resources in each subprocess. 2.If we would like to make the original content commercialization successful, we will need a suitable internal business model to cooperate with the connected bridges. 3.During the evolution of each subprocess circulation, the original content will drive the business model change , enable it to mobilize the bridges, and utilize outside resources to strengthen business model itself. Besides, the original content could be added value by the improved business model. The commercialization process of original animation content will be influenced by different constitutions and elements of business model. 4.The key successful factors of ‘Imagining’ subprocess will be influenced by the industrial key deivers, value and market segments. 5.The key successful factors of ‘Incubating’ subprocess will be influenced by the cooperation, macro industry environment, value, individual capability and the cooperation models of animation. 6.The key successful factors of ‘Modifying’ subprocess will be influenced by the organization ability , individual capability and the cooperation models of animation. 7.The key successful factors of ‘Sustainng’ subprocess will be influenced by the cooperation and intangible assets. The key factors of original content evolutions 8.The new star-up animation companies could develop the original content by two directions, characters and stories. Although the business models of these two directions have very great differences, the basic successful factor of commercializtion is creating the character which could be commercialized. 9.It is very important to apply market oriented design strategies to the creating of content and works in order to enhance the potential for commercialization. 10.Open innovation will occur In ‘imagining’, ‘incubating’ and ‘modifying’ subprocesses, but the development of the sequal to the original works will transfer to closed innovation. Moreover, peripheral products need relevant developer join for new market developments. The characteristics of business model which are suitable for new star-up animation companies. 11.It need to break the restriction of the market to expand profit potential. How to get into global market could base on two types of management, separate areas business and global integrated business. 12.While implementing the business model , it is suitable to adopt dual leader system. Because of that, one leader is responsible for managing or raising funds, and the other one is in charge of managing innovations. In addition, the development of the organization is suitable for a small scale.

隨著國民平均餘命的延長，人民對於自身健康管理的觀念也從治療疾病進步到預防疾病。因此健康管理的醫療機構已經如雨後春筍般到處林立。對於有興趣想跨入健康管理的後進者，如何從中找到商機的切入點及新的創新商業模式，期許能在市場上佔有一定的位置，將是本篇論文探討的目的。 藉由分析、探討M公司的過往經營路程經驗與商業模式的創新變革，希冀提供台灣的健康管理同業們，在面對台灣醫療市場的萎縮及全世界老年化時代的來臨的，能夠共同開創新市場之策略觀點及經營規劃參考，因地制宜地結合台灣醫療優勢及中國廣大市場，創造一個雙贏的局面。

This is the business plan proposed by Caffeinated Co., Ltd., founded in Thailand by family Siriyontakan. The aim of this business plan is to elaborate on the idea of how to build up a business model around the passion of the co-founder, Miss Thidarat Siriyontakan, which are mobile application and coffee drinking. Although the coffee industry in Thailand is not as big as in the United States or Japan, but the trend is going stronger each day. Consumers do not only consider coffee as energy sources to keep them awake, but they start to enjoy more of its rich flavor and the experience that comes with coffee drinking. This group of people is willing to pay higher to have better or unique experience. Hence, we can see more and more coffee houses starting up around the city competing against each other or trying to survive against big chains like Starbuck’s coffee shop. The revenue margin of running a coffee shop is not as high as before as the competition is the market is getting higher, so our company is looking for an alternative business model to make profitable income in this industry. As more and more consumers are moving towards the online platform to receive services or purchase products, there are many opportunities still available to tap on. That is the reason why our company is looking forward to create a service platform that brings convenience to consumers through their mobile phones and connect the local businesses with those consumers. We will develop a mobile application to help promoting local coffee houses to those coffee drinkers all around Bangkok and eventually around the country.

以往銀行推動消費金融業務的商業模式，以行員對客戶採行一對一銷售的Retail Model為主，透過直接服務的方式有效傳遞資訊，並能深耕客戶維護良好關係。然而，針對消費金融業務具有案件多、金額小之特性，除了上述Retail Model外，藉由尋求合作夥伴的配合，發展一對多的服務方式，以Wholesale Model快速達到規模經濟，成為拓展業務的另一項選擇。以車輛貸款為例，銀行與車輛經銷體系或其他金融服務業者進行業務合作，藉著通路型態的改變，以B2B2C的方式間接觸客戶，並將產品、服務與作業程序標準化，以降低營運與時間成本，創造彼此合作的最佳效益，為對Wholesale Model最好的詮釋。由於Retail Model與Wholesale Model各有其運作上的優勢及考量，各銀行依其業務策略、關鍵資源與競爭優勢選擇運用適合自身發展的模式。 本研究以個案公司之消費金融業務在拓展產品線與增加銷售通路，以創造利潤最大化及擴大客戶規模的策略目標下，評估將採取傳統Retail Model或增加Wholesale Model重返車輛貸款市場為題，探討企業以後進者的角色切入成熟產品與穩定市場時的考量與思維，以及如何突破現有框架，發展符合個案公司發揮關鍵資源，展現企業能耐的商業模式。本研究並分析個案公司的特色與優勢，對應外部分工差異、貸款案件控管、受託機構風險、成本效益與市場定位等面向，對於選擇營運模式決策的影響。本研究發現，當個案公司加入車輛貸款市場的競爭時，除了確實掌握市場脈動外，運用利基在諸多價值活動的規劃上創造新的市場區隔，尋求商業機會，以創新的商業模式因應發展策略與核心目標。

化妝品產業發展相當蓬勃，全球市場每年的成長快速，消費者對化妝品需求也越來越廣，加上環保意識抬頭，追求效果同時也希望帶給生態以及地球正面的效益；而消費者在眾多商品之中不僅只是選擇有效的產品，產品本身的訴求更要符合消費者的期待。近年科技進步神速，資料庫的儲存容量越來越大，利用資料探勘技術於事業拓展，將這些知識轉化為業務決策的工具，實現商業價值即所謂的商業智慧，不僅能降低營運成本，更能提供企業的有意義的資訊。 本研究的顧客資料來源為B公司近一年的會員消費紀錄，研究目的如下： 一、對顧客交易資料進行資料探索分析，了解銷售資料本身的基本特質。 二、根據B公司會員之銷售資料進行計算，變數包含銷售日期、銷售數量、銷售金額以及銷售地點等，使用資料探勘找出潛在忠誠顧客。 三、根據忠誠顧客的銷售資料，使用關聯分析方法，歸納忠誠顧客的消費行為與規則，並依照此規則為該族群量身打造銷售策略，有利於未來的業績成長，加強企業與顧客之間的交流。 研究結果發現：銷售狀況受季節性因素影響，建議依照季節變化推出相關商品，吸引會員消費；茶樹系列和白麝香氛系列為B公司之主要熱銷商品，而VIP與Bonus兩種會員身份的的消費方式存在明顯差異，根據RFM分析結果找出價值客戶，並區分為兩種，第一種為忠誠客戶，建議和忠誠客戶維持緊密關係，並持續追蹤忠誠客戶的消費行為；第二種為機會客戶，其和忠誠客戶存在明顯差異，對於茶樹系列商品相當支持，購買比例甚至高於忠誠顧客，且喜好的產品系列集中在茶樹系列以及FIT緊實系列，同時購買同系列產品的比例明顯高於忠誠顧客，建議積極經營機會客戶，量身打造銷售策略。

會計師業是在供需市場中運作，企業有權選擇會計師並決定其僱用條件，對現任會計師不滿意時，亦可將其解任。雖然公司更換會計師時需負擔成本，但在一些情況下仍有許多公司決定更換會計師。本研究即欲探討我國上市公司會計師更換之因素，期能對各市場參與者有所助益。 本研究共提出五個假說，假說一、假說二及假說三乃根據simunic & Stein (1987)所建立的理論引申出來。假說四則主要是從資訊的觀點引申出關有保留查核意見之相關假說。假說五則是以管理╱監督假說為基礎，推導出關於公司管理當局異動之相關假說。再根據上述五個假說建立一個以多項因素解釋我國上市公司更換會計師行為之模型。 研究結果顯示：(1) 更換會計師之公司其資產總額變動百分比、營業收入淨額變動百鉺比、收到有保留意見的比率及異動管理當局的比率顯著地大於未更換會計師公司。(2) 根據以多項因素解釋我國上市公司更換會計師行為之模型，發現公司若收到有保留查核意見，或異動管理當局時，其更換會計師之可能性隨之增加。