本研究探討庇護工場轉型社會企業時,如何重新建構商業模式的組成要素。藉由個案研究,本研究訪談再耕園庇護工場的管理人員,並針對訪談逐字稿內容,進行分析。研究結果顯示,當庇護工場轉型社會企業,可以重新建構商業模式的組成要素來促進組織的永續發展。在顧客價值主張,藉由營造友善的職場環境,協助身心障礙者的工作尊嚴於潛能發展,以利於建立正向的人際關係。在利潤公式,藉由增加自主財源、公益價值訂價與多元的盈餘評估,擴大社會影響力。在關鍵資源,則是藉由專業人才的任用、知識管理與經驗分享及結合網路與實體店面的銷售模式,提昇資源應用的成效。在關鍵流程,透過多元的宣導方式、獨特商品禮盒設計與產品包裝風格特色,提昇組織形象與認同。 This research uses case study to examine the business model designed to transform shelter workshop into social enterprise. The authors conducted interviews with employees working at the Renewal Garden that operates shelter workshops. Research results indicate that when transforming sheltered workshops into a social enterprise, an organization can reinvent core elements of its business model to enhance sustainability. Customer value proposition can be restated by establishing a friendly working environment that helps people with disabilities in searching meaningful work, cultivating human potential, and building positive interpersonal relationship. Profit formula can be reassessed by enhancing commercial revenue sources, pricing by public value, and balanced earning evaluation that enhances social impact. Key resources can be reconfigured by recruiting professional staff, knowledge management and experience sharing, and an integration of offline and online marketing in retail that stretches available resources. Key processes can be redesigned to enrich customer experience, distinctive gift box design, and creative product packaging that strengthen organizational image and identity.