Sweden is a country that stands out in terms of attracting highly skilled workers and having a large number of young firms. However, with the young age and specifically put in a concrete context of the COVID-19 pandemic, young firms may face the risk of losses due to a lack of funds to maintain or having volatile financial sources.  Therefore, this thesis tries to provide insights on the relation between knowledge management activities (KMAs) and financial performance in young firms from 5 to 10 years old in Sweden. In other words, the thesis aims to understand how young firms in Sweden have implemented KMAs inside their firms. More specifically, striving to determine which knowledge management enablers influence KMAs, what kinds of KMAs young firms are applying, and at what level those kinds of activities impact young firms’ financial performance. A mixed-method approach has been selected to utilize both qualitative and quantitative methods. Together with semi-structured interviews, Exploratory Sequential Design is applied in the thesis, which enables defining the impact of KMAs on the financial performance of young firms in Sweden and the availability of the presented conceptual framework in practice.

根據2011年統計資料，我國服務業生產毛額占整體國內生產毛額（GDP）比重從1981年的49.99％增長至2011年的65.50％（統計資訊網，2012），由此可見服務業已成為台灣未來經濟成長的主要關鍵。隨著各種服務的興起，吾人不能再以製造業的思維來看服務業的經營管理，業者必須強化自己的知識並不斷地進行創新，才能擁有競爭優勢。 創新的基礎在於知識，然而以往有關知識管理和服務創新的論文，大多只單獨研究知識管理或者服務創新的部分，即使有探討兩者的關聯性者又多為量化研究，內容上並無具體作為的論述。基於上述的研究缺口，本研究採取質性多重個案研究法，選擇四家在服務創新方面具有優越成效的服務業者進行深入的研究，探討其知識管理活動和服務創新作為，以及其知識管理活動對服務創新的影響。 本研究所得到的結論如下： 1.服務業者在服務創新相關之知識創造與擴散上會採用電子匯集平台、正式會議、口頭、師徒制、個案分享等多元方式。 2.服務業者進行服務創新時，會以人員、文件和物件等三種方式儲存知識，且會考量知識的品質、完整性和即時性，決定是否成立專職機構來蓄積和整合知識。 3.服務業者在服務創新相關之知識加值上會將累積的知識應用到其他服務上。在知識保護上則會使用權限和密碼的方式，並考量知識的機密性程度來決定是否使用統一監控的方式來管理。 4.服務業者擁有許多創新的來源，其內部會設置創新提案系統，使員工提出創新的想法。此外，也會根據其服務創新的合作網絡需求，決定與外部商業夥伴合作的頻率。 5.服務業者的組織文化會影響其服務創新的作為，且業者會透過會員工訓練和組織結構改變的方式來回應服務創新的內涵。 6.服務業者的知識建構與取得管道具多元性，且這方面對新服務概念的產生有所影響。同時，持續的知識創造與擴散和有效的知識蓄積與整合，都有助於新服務概念的產生以及高服務品質人員的培育。 7.服務業者因知識的高變動性，使得其知識保護程度的高低並不會影響其服務創新產生的頻率。 本論文最後提出本研究的學術貢獻、實務建議與後續研究之建議，使本研究更為完整。 / According to the National Statistics of Taiwan in 2011, Taiwan’s production in service industry was 49.99％ in 1981 and rose to 65.50% in 2011, which shows that the service industry plays a decisive role in Taiwan economic growth. Service industry should have its own knowledge management and innovation in order to create its own competitiveness. Most of the former studies of knowledge management and service innovation focus on single case or High-Tech industry. The past studies of the relationship between two of them are almost quantitative research. Due to the research gap, this research adopts the qualitative method and selects four service companies which are famous for their service innovations. This research explores the knowledge management activities and service innovation in these four companies, and aims to find the relationship between them.The conclusions of this research are listed bellow： 1.The general methods of knowledge creation and diffusion are electronic platform, formal meetings, oral, mentoring, and case sharing. 2.Service companies store knowledge in three way：personnel, documents and objects. 3.The same knowledge of operation can be used in different services. The common way of knowledge protection is password. 4.Customers are important source of innovation. The service companies set up the innovative proposal systems to allow employees to bring up innovative ideas. 5.The companies’ culture has a high degree of support for service innovation. The training of staff and the structure of organization are changed due to the service innovation. 6.The construction and acquisition of knowledge have impacts on new service concepts. 7.The creation, diffusion, accumulation, and integration of knowledge contribute to the generation of new service concepts and new delivery system：Personnel. 8.The extent of protection on knowledge doesn’t affect the generation of new service concepts.