摘 要 本文旨在討論生命紀念園區（即一般認知之殯葬業有關『葬』的部分，也就是『墓園』）營運及管理之模式，藉著研究分析現有業者之經營模式以及民眾需求，以法務、財務、工務、行銷及售後服務的多重領域，逐一分析利弊得失，藉由生命週期及永續經營的百業範例與手法，探討現有制度與法令條文的盲點，佐以現有業者的困境與歷史包袱，提出相對應的方法從而冀望使生命紀念園區轉為一種優適、安逸，符合人性生活環境的一部分，並能被民眾認同為一種貼身服務的商業形態，排除舊有的負面觀感，吸引各階層消費者，提供其對往生親友妥切穩定之長期照護，足以對一般家庭發生安定情緒之影響，並擴大為社會安定力量的一環。 在本文中，筆者一方面試圖以業者及客戶的不同角度，客觀檢視政府機關在法令上是如何脫離民眾需求以及合法業者執行之困難，另一方面也分析如何能在既有之條件下，利用適當的方法，既兼顧中華民族既有之喪葬禮俗，又能顧及工程安全，倂用節能減碳之觀念，減少人工營建材料的浪費，促使材料以及空間的再利用，期使生命紀念園區的運作，不僅將對當代的汙染降到最低，更能維繫子孫的未來環境，以達永續經營之目的。 因此本文作為以生命紀念園區為焦點的研究結果，希望能藉此提供民眾更深入了解這個看似神祕的行業，扭轉其冰冷刻板的印象，也期許政府機關能加快腳步，跟上民間資訊發展速度，從而建立更完善之法規以供業者遵循、建立更親民之自動查詢系統以供民眾查詢，循以建立政府、業者及民眾互惠之透明公開窗口。Abstract The purpose of this research is to investigate the operation and management models of cemeteries. The thesis focuses on customers’ needs, analyzing the pros and cons of current cemetery suppliers’ management models with respect to the legal, financial, engineering, marketing, and after sales service perspectives. The weaknesses and problems in the current systems and legal regulations are discussed in light of the product life cycles. By reviewing the difficulties which suppliers currently experience, this research attempt to propose solutions which may turn cemeteries into a comfortable place with a relaxing atmospheric, satisfying people’s needs. It is expected that the proposed solution can help establish cemeteries to become a service that satisfy customers’ needs, eliminate the general negative stereotypes toward cemeteries. The goal is to build cemeteries which provide long-term quality services that can pacify the living family members of the dead, helping the society in general and family in particular. This research examines the issues that current cemetery suppliers experience, and the problems in current legal regulations in meeting cemetery suppliers’ needs. It is hoped that the proposed solution can reach a balance among engineering safety, Chinese traditional rituals, and environmental concerns. Through pollution reduction and material recycling, the new cemetery system is expected to help preserve the earth planet, and build a sustainable environment for our future descendent. It is also hoped that the results of this research can help people understand the seemingly distant cemetery business, turning around people’s negative stereotype toward cemeteries. It is also hoped that the government can speed up to build better legal regulations and service interface to fulfill cemetery suppliers’ needs in operation and management, so that they can provide better services to people in need.
