B-1.3

商業模式創新之探討比較－以社企型公司與社企型NPO為例

謝惠娥
中正大學會計與資訊研究所博士班

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Abstract

With the economic growth of global capitalism, social and environmental issues, such as wealth gap and ecological risk, are gradually spreading. Hence, social enterprise, a combination of non-profit organizations and profit organizations, is gradually developed in Taiwan. In order to reach the operation mode of social values and business performance, a social enterprise emphasizes commercial methods to solve social problems and answer the needs to develop unique business models for sustainable development. This study divides social organizations into two types, Social Enterprise and Non-Profit Organization and uses analysis of secondary data to understand the social enterprise development overview in Taiwan. Then this study explores the development facets of the business models by literature reviews. Furthermore, this study analyzes, compares, and inducts the differences of business models between two kinds of social enterprise. Finally, this study builds the basic framework of business model needed by the sustainable development of social enterprises and also provides practical management methods for Taiwan’s social enterprises.

Through literature review, this study finds that social enterprises should have a good business profit models so that the organization can operate smoothly when they implement social missions. The conclusion is described as follows.
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• 1. For target customers and distribution channel: In order to be more competitive, social enterprises need to have its core products or services, verify and hold the stakeholders, and define clearly the target customer to cultivate value proposition.
• 2. For value proposition: The innovative spirit of social enterprises and the value proposition of its social missions can be clearly presented in revenue mechanism and differ from revenue mechanism and profit maximization of general profit-organizations.
• 3.For revenue structure: Define customer needs from the macro level and understand the goals and tasks to be achieved. The revenue structures of corporate and NPO's social enterprises are completely different.
• 4. For surplus allocation: For social enterprises, pursuing profit is to obtain sufficient funding to achieve and maintain their social missions. Even if there is a surplus, social enterprises often choose to reinvest in its operation and create more services and industries. This is the reason why social enterprise are more likely to be recognized and supported by the public.
• 5. Integrating resources to build product advantages: In order to achieve self-reliance and sustainable goals, social enterprises must move away from the traditional thinking of nonprofit organizations, emphasize the innovation value of their products and services, and find itself a competitive advantage to attract consumer spending. Thereby it enables the commodity itself to have social influence.
• 6. Highly sensitive to social pulse: Social enterprises can easily perceive the needs of the community, understand the problems, and propose a solution in response or to solve the social problems. Therefore, it is highly sensitive to social pulse.
• 7. For achieving social mission: Social enterprise is a business model innovation to achieve the practice of social mission. Hence, social enterprises are driving by mission and vision and use innovative methods to solve social problems.

Key words：Social Enterprise, Business Model Innovation, Non-Profit Organization

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