台灣在房地合一稅實施之後，改變了以往建設產業的獲利模式。全國不動產買賣成交量萎縮，加上稅賦成本增加對建商之經營更造成嚴重之衝擊。因應稅制改變，企業要如何生存並永續發展，已經成為產業界共同之議題。本研究透過商業模式之「顧客價值主張－關鍵資源－關鍵流程－利潤公式」理論架構分析，以探討個案公司之成長策略以及未來之發展趨勢。本研究採個案研究法，資料蒐集方式可分為次級資料蒐集以及初級資料蒐集。本研究獲得以下發現，首先，在顧客價值主張方面，個案公司依據不同顧客之特質，提供不同核心之服務模式。再者，在關鍵資源與關鍵流程方面，著重於投資建築土地，致力發展新類型房屋的潮流，以滿足住屋新需求。最後，在利潤公式方面，採取多樣化經營，為企業帶來更大的利益。 After the implementation of House and Land Transactions Income Tax in Taiwan, it has changed the profit model of previous construction industries. The decline of real estate transactions nationwide and the tax cost increased, which had a more serious impact on the operation of the builders. In response to the change of tax system, how to survive and sustainable development of enterprises has become a critical issue in the industry. The purpose of this study is to explore the growth strategy and future development trend of the case company by analyzing the theoretical framework of "customer value proposition - key resources - key processes - profit formula" of the business model. This study adopts case study method. The data collection methods can be divided into secondary data collection and primary data collection. The study found that first, in terms of customer value propositions, case companies build different core service models based on the characteristics of different customer shares. Moreover, in terms of key resources and key processes, the focus is on investment in construction land and the development of new types of housing to meet the new demand for housing. Finally, in terms of profit model, diversified operations are adopted to bring greater benefits to enterprises.
