在東方傳統社會裡後代子孫重視先人祭祀禮儀風俗，所謂禮儀就是人們在生活、生產、社會交際等各種活動中所遵循的社會規範和道德規範。禮儀規範長年累月，漸漸沿襲成人們普遍認為的生活習慣社會風俗，又稱為禮俗。喪葬禮儀就是人的情感、欲求、人際關係的一種導引。
在這個競爭的經濟大環境中，「企業存在的首要工作在創造並且留住顧客。」國內塔墓業者要如何在從業者家數持續上升的情況下，且一次性消費之後，進而執行有效的行銷晉塔後祭祀商品。
本研究以某國內的塔墓業者現有顧客資料庫進行分析，顧客晉塔時購買塔位價格是否對祭祀商品再購意願是否具有正面影響。依研究對象集團之現有顧客於2015晉塔年度往後四年對祭祀商品的購買次數作為再購意願的衡量指標，但考量購買可能不連續，採用對購買祭祀商品的次數作加權值衡量，加權指標權重為期數。
經由G業者資料庫分析研究結果發現，在排除性別對祭祀商品再購意願之影響後，塔位購買價格(自變數)與祭祀商品再購意願(依變數)則呈顯著正相關，即所研究的業者資料庫中，消費者購買塔位的價格愈高，對其祭祀商品購買意願愈高。
In the Oriental society, descendants value the etiquette of ancestors’ sacrifices. The so-called etiquette is the social and moral norms that people follow in various activities such as life, production, social communication, etc. After years of evolution, it has gradually become a widely-recognized practice and custom. Funeral etiquette is a guid-ance for the emotion, desires and interpersonal relationships of people.
In this competitive economic environment, “The primary work for the existence of enterprises is to create and retain customers”. Given the increasing number of competi-tors, the columbarium companies in Taiwan must consider how to efficiently sell wor-shipping products after one-time consumption.
This study analyzed the customer database of a Taiwanese columbarium company to find out if the price of burial vault had a positive impact on the repurchase intention towards worshipping products. The frequency of purchasing worshipping products among the customers over the four years since they purchased a niche in 2015 was taken as the measurement index. Given that the purchase might not be continuous, the fre-quency of purchasing worshipping products was measured as a weighted value, and the weight of the weighted index was adopted as the quantity of period.
As is shown in the results of the analysis of the columbarium G company’s database, there was a significant positive correlation between the price of burial vault (in-dependent variable) and the repurchase intention towards worshipping products (de-pendent variable) if the impacts of gender on the repurchase intention towards worship-ping products were not taken into account. In other words, the consumers in the colum-barium company’s database who purchased a niche with a higher price showed a stronger intention of purchasing worshipping products.
