隨著消費者行為的快速變化以及消費者對服務品質的要求提高，提供高品質的服務已經成為企業重要的策略。本研究透過「PZB 模型」從服務提供者和消費者兩個角度來探討台灣有機產業裡存在的服務缺口。 這些年有機連鎖店不斷的成長並成為重要的銷售通路之一，因此本研究選定有機連鎖公司以及有機連鎖店的消費者為研究對象。本研究採取個案研究方法，透過文獻、深度訪談、二手紀錄等方式蒐集資料，以有機連鎖公司以及消費者對服務缺口之觀點來分析及探討，並提出具參考價值的建議，讓相關企業未來可加以運用。 研究結果顯示目前有機產業裡的連鎖公司採取較被動的方式來了解消費者的需求；由於台灣有機產業裡的連鎖公司大多為中小企業，有限的能力和資源常成為滿足消費者需求最大的阻礙；有機連鎖公司缺乏服務品質的衡量指標，在供應商管理方面還需要加強；以上因素造成服務缺口的存在。此外，針對一般大眾對有機概念的推廣和教育還需要持續加強；產品資訊、品質、以及價格成為消費者在衡量服務品質的重要考量；加強推廣行動更能夠滿足消費者對有機產業的期望；另外，提升消費者對有機產品之信心亦為重要的改進方向。 / Facing rapid changes of customer behavior and increasing customers demand on service quality, delivering high quality service is adapted as an important strategy in businesses. This study applies the PZB Model to investigate the service gaps in the organic industry in Taiwan from the perspective of both service providers and customers. In recent years organic chain stores have become an important distribution channels for organic products. Therefore, organic chain store companies and organic chain stores customers are selected to be respondents. Using case study method, this study collects and analyzes data by collecting literature review, gathering secondary data, and conducting interviews with organic chain store companies and customers. The findings can serve as reference to future improvement in the industry. This study finds that current companies still use passive approaches to understand customer demands. Since most of companies in this industry are small and medium enterprises, limited capabilities and resources often become barriers when fulfilling customer demands. Companies are lacking of service performance measurement and quality improvement program. All of these situations can cause the existence of service gaps. Other findings showed that in general organic customers already have an understanding of the organic concept. However, the industry still needs efforts to communicate with people who currently aren’t customers. Product information, product quality, and price become important considerations for customers in assessing service quality in this industry. Moreover, customer trust and confidence in organic products should be increased and became an important focus of the government as well as the management to stimulate industry growth.

企業經營過程中面對組織轉型與創新策略擬定過程中，要如何「形成」創新策略並且有效「執行」創新策略，常常為各企業所面臨到之最大挑戰。而管理會計系統─平衡計分卡與SWOT-Scorecard之功能，即是幫助企業進行策略之初期形成至導入，不僅協助企業形成與聚焦策略外，同時落實策略之執行與績效追蹤。過去研究鮮少將平衡計分卡與農企業之經營進行結合，更少探討農企業如何形成較有效益之創新策略，因此本研究將結合SWOT-Scorecard與藍海策略、藍色經濟三者創新策略「形成」之工具與觀念，其後再運用平衡計分卡執行創新策略。 本論文採用個案研究方式進行，將探討台灣有機微型農業之經營困境與未來機會，並結合「SWOT-Scorecard、藍海策略、藍色經濟」等創新策略之形成工具與相關概念，與個案農場一同討論與研擬形成屬於台灣農業微型企業經營之創新策略。之後再透過「平衡計分卡」導入創新策略，藉由策略地圖之研擬落實策略在四大構面與各項指標。 / When business faceing the organizational transformation or in the stage of inovative strategies forming, the biggest challenges for most of the companies are how to form an innovative strategy and how to effectively implement the strategies to whole organization. However, Balanced Scorecard and SWOT-Scorecard are both serve the functions to help business manager to form new strategy and implement into organization. Not only these two management accounting tools help the company to focus on most important strategies but also company can track the KPI and performance. Previous studies rarely focus on the Implementation of Balace Scorecard in Agriculture industry. Moreover, rarely studies did research on how to help small agriculture business to form a new strategy. The research will implement SWOT-Scorecard, Blue Ocean strategy, Blue economy concept to form the new strategy. Later will use Balanced Scorecard to conduct the strategies into organization. The research was adopted in case-study method which will cover Taiwan organic agriculture miniature operating difficulties and future opportunities. By using SWOT-Scorecard system combine with Blue Ocean Strategy and Blue Economy concept to develpoe new strategy for the company. The innovative strategies then implement to the company by Balanced Scorecard system, the strategy map will use to help forming KPI wheich relalted to the strategies for the company.