早在社會企業一詞出現之前，非營利組織面臨服務或財務困境、市場失靈的解決途徑之一，便是改採商業模式，不論是創新服務或是開創財源，藉此提高組織效率以及持續發展，此發展均可見於國內外經驗。目前產官學領域中，產業界已經有一些組織為了實踐社會公益做不同形式的嘗試，或由非營利組織轉型成的社會企業；也有非營利組織為了永續經營而發展出的事業型的經營模式，為了組織的永續經營所發展出的事業或創新經營模式，或者是為了解決社會問題所發展出的社會企業，都是為了解決社會公眾事務問題所發展出的解決方法。本研究以臺北市北投區婦女會管理決策團隊為對象，對於非營利組織轉型社會企業中以「阿母的便當」推廣的可行性，研究其在商業模式的可行性分析中進行成效探討。
Early before ”Social Enterprise ” being termed, the NPOs usually improve the difficulties of service, financial shortage or market failure by practicing business models, in order to raise management ef-ficiency and achieve sustainable development, which is widely adapted in global and domestic cases. In the industrial circles, some organizations have initiated to trial innovatively for public benefit and some NPOs have transformed to social enterprises or business entity for sustainable management. Every model of innovative operation or non-profit social enterprises is driven from the objective to improving social issues. In this paper, a case study on the NPO, Beitou Women Association, how to be transformed to social enterprise is discoursed, which is centered in the feasibility analysis on business models of making “Bento Box.”
