本個案希望從企業經營的角度，讓管理專長的學生能夠理解這種新的組織型態，掌握它們的優勢與弱點，進而能夠成為未來社會企業的經營者。本個案所描寫的是一家由一群有理想及想幫助弱勢族群的年輕人所共同創立的補立達社會企業，目前與各地的水電裝潢師傅合作，由師傅按照補立達的設計規劃去施作失能者住家的無障礙設施，但是這個合作模式營運得並不順暢，因此林總經理正在思考是否公司應該自行建立施工團隊以確保施工品質。本個案主要的目的是讓管理相關專業的學生能夠客觀地從個案角色的觀點體認到社會企業經營的實際情境，培養他們在傳統企業營利觀點之外，另一種從社會責任與永續營運的角度，綜覽全局、系統性思考的能力。

Social enterprise is a type of organization that is often discussed but seldom correctly understood. The topics discussed in this case are aimed for students to experience the realistic scenarios in key stakeholder management from the viewpoint of the social enterprise. This case describes the Bulida social enterprise, a social enterprise which was founded by a group of young people who want to provide help to those disable and elderly people in Taiwan. One of the major project types of the Bulida is to implement access-free facilities in the homes of disabled people. In these projects Bulida was cooperating with decorators to implement those facilities. However, this cooperation model did not work smoothly. Therefore, CEO Lin of Bulida is considering whether the company should establish a construction team on its own to ensure construction quality. This case study is written for the junior and senior undergraduate students in college of management. The purpose of this case is to help them to be able to understand the ideas behind these social enterprises from a business management perspective.

近年來，青年創業蔚為風潮，越來越多的年輕學子在投身社會之際，都寧願選擇自行創業作為實現個人夢想的志業。在這些年輕人當中，有相當多的人，基於對美好社會的期待，選擇以【社會公益】作為投入的議題。而其中，隨著台灣高齡化社會的來臨，老年照護尤其是長照2.0議題，已經成為這些熱血青年積極投入的重要領域。本個案正是為了這些關心社會公益又想要開創自己人生志業的學生們所撰寫。個案從社會企業經營的角度切入，讓這些學生能夠理解這種新的組織型態，掌握它們的優勢與弱點，進而能夠成為未來社會企業的經營者。對於學習本個案的學員而言，本個案可以提供以下的管理與策略意涵，簡述如下： 針對社會企業的營運策略部份： 1. 相對於追求獲利的企業，探討社會企業如何兼顧各方利害關係人的利益，在公益與永續經營之間找出策略著力點。 2. 探討社會企業存在的價值與本身面臨的營運挑戰 3. 從長照補助的實際案例中，了解政府補助與社會公益之間的落差，進一步探討社會企業如何擬定策略，縮減這個落差並掌握其中的商機。 4. 學習從不同關鍵利害關係人（本個案為合作施工的師傅）的角度，分析與理解問題 針對社會企業的營運管理部份，補立達個案希望從社會企業經營者的觀點，進行以下管理作為的討論： 1. 利害關係人分析：學習以利害關係人為分析基礎，探討社會企業如何在決策時兼顧各方的期望與利益。 2. 營運模式的轉換：探討如何利用社會企業的優勢，發展一般營利企業與公益團體無法落實的經營模式。 3. 獲利模式的多元化：分析除了正常交易的獲利之外，如何透過與利害關係人的連結，創造多元獲利模式的可能性。 4. 自製與外包的可行性分析：探討社會企業如何進行內製與外包的決策以保護受扶助的對象，確保企業本身存在的正當性。

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