農作物生長，極易受到氣候如豪雨、颱風、高低溫、寒害、病蟲害等威脅，農民常年使用的農藥、化學肥料等都已被證實，有造成食品安全及水源污染之疑慮，且人口增加、生質燃料的轉作，對糧食供給產生排擠效應。應用溫室設施、水耕栽培技術及 IT 科技，控制植物生長所需光源、溫濕度、養份、病蟲害等環境的「植物工廠」，配合立體及多層架栽培，使農產品能依工業化流程生產及品質管控之新營運模式， 儼然已成為各國解決糧食問題、降低 Food Miles 及碳足跡重要課題。 本研究收集及分析國外植物工廠企業化經營的現況及問題點，運用由外而內(Outside-in)的產業結構分析(亦稱為機會基礎的成長策略)，找尋企業可進入、可獲利的產業機會，從利潤創造公式展開成各種價值動因 ( Value Driver )，把經營重點轉移到營運初期的規劃， 與重點項目評估， 使其能在營運期間的創造價值，進一步與植物工廠運作功能結合， 整理出經營的 9 個價值創造動因，包含單價、單位栽種密度、栽培架層數、栽培面積、年周轉數、平均良率、營運成本、投入成本及使用年限。 找出目前消費者的價值主張， 運用創新、一致、可執行的商業模式來執行及延續，並擬定出企業的策略系統圖 (Strategic Activity System )，經由關鍵的策略活動，執行策略及細部戰術。 / This research aims at the strategic analysis of the business model on the Urban Plant Factory for the future development in Taiwan. The growth of crops is highly vulnerable by climate like heavy rain, typhoon, hot and cold weather, pests etc. Furthermore, the food safety and underground water pollution concerns caused by agricultural pesticides and fertilizers spread. In addition, worldwide population growth and biomass fuels converted create a big pressure to the food supply chain. The " Plant Fatory " uses the greenhouse, hydroponics and IT technology to control light, temperature, humidity, nutrients, pests and disease of the corps growth environment, and the multi-layer cultivation shelf facilities, and the industrial production & quality control technology of new business model to solve the food problem has become an important topic, and solution to reduce foot mils and carbon footprint. In this study, collect and analyse oversea's Urban Plant Factory commerical reports and problems they faced, using the Outside-in strategy of the industrial structure analysis (also known as opportunity-based growth strategy), to find out the company's profitable cut-in opportunities. From the EBIT equation, to develope a variety of value drivers and apply the drivers to the Plant Factory''s management and dialy operation, and focus on the key success factors of the initial business planning and evaluation of the Plant Factory, enabling the value creation during the operationg period. Furthermore, combined with Plant Factory functions and identify nine value creation factors including price, the unit density of planting, cultivation shelf layers, the cultivation total area, annual turnover, annual average yields, operating costs, initial costs and life period. With current proper value proposition, using the innovative, valuable, consistent, executable business model to implement and extend, and develop the Strategic Activity System to find out the key strategic actions to implement the strategy.