家具產業循環經濟轉型策略之研究：以產品即服務 (PaaS) 商業模式為例

Abstract

在氣候變遷加劇、資源耗竭與社會永續壓力升高的背景下，「永續發展」(Sustainable Development) 已成為企業經營與產業轉型的核心目標。過往以「取用－製造－廢棄」為特徵的線性經濟模式，因造成資源浪費與環境衝擊，日益受到質疑；相對地，「循環經濟」(Circular Economy) 強調資源再利用與產品全生命週期管理，逐漸成為全球產業升級與政策導向的關鍵策略。家具產業作為資源密集型製造業，長期面臨原物料使用量高、報廢處理困難與使用效率不彰等問題，亟需導入兼具環境效益與商業可行性的創新模式。「產品即服務」 (Product as a Service, PaaS) 為一種基於使用權而非擁有權的創新商業機制，透過以租代購 (Rental to Business, R2B) 方式提供產品與服務整合，企業不僅能保有產品主導權，亦得以有效延長產品壽命並提升資源效率。 本研究以震旦家具為研究個案，採用英國BS8001標準所倡議之循環經濟商業模式為分析框架，探討企業如何透過PaaS導向之以租代購機制，實現商業價值與永續目標的整合。本研究結合理論探討與個案實證，從商業模式設計、資源配置策略、利害關係人管理、顧客接受度及風險控管等層面，系統性檢視其推動循環經濟轉型的過程與實施成效。 研究結果指出，PaaS模式有助於改善家具產業長期面臨的資源浪費與產品價值流失問題，並可提升顧客黏著度與企業財務穩定性。然而，在制度建構初期，企業仍須克服市場教育、成本回收週期長、租賃資產管理等挑戰。本研究據以建構一套適用於臺灣家具產業的PaaS轉型策略架構，提出涵蓋商業設計、政策建議與產業推廣的實務對策。 本研究可對家具產業之永續發展具高度實務參考價值，亦補足現有文獻中對PaaS與BS8001循環經濟模式在家具產業應用的研究缺口。未來可進一步擴展至其他資本密集產業，作為我國製造業邁向永續經濟的實務藍圖與政策依據。

In the face of accelerating climate change, resource depletion, and increasing sustainability pressures, sustainable development has emerged as a strategic imperative for industries seeking long-term viability. The conventional linear economy model—“take-make-dispose”—has proven unsustainable, prompting a global shift toward the circular economy framework, which emphasizes resource efficiency, waste minimization, and extended product lifecycles.As a resource-intensive sector, the furniture industry confronts persistent challenges related to material consumption, product end-of-life management, and low asset utilization. The Product as a Service (PaaS) model offers a transformative approach, replacing one-time ownership with access-based consumption. Through the Rental to Business (R2B) mechanism, firms can maintain ownership of assets while providing continuous product-service bundles, thereby enhancing operational efficiency and reducing environmental impact. This study adopts a case study methodology to examine Aurora Corporation, a leading furniture enterprise in Taiwan, and its implementation of a PaaS model under the principles of the BS8001 standard for circular business models. By integrating theoretical insights and empirical analysis, this research explores how the company designs and executes its circular strategy—including business model innovation, internal resource restructuring, stakeholder engagement, and risk management—to achieve both economic performance and sustainability objectives. Findings indicate that the PaaS model effectively addresses resource inefficiency and asset underutilization in the furniture sector, while simultaneously fostering customer loyalty and enhancing financial stability. Nonetheless, firms must navigate challenges such as consumer education, longer investment return cycles, and asset tracking complexity. In response, this study proposes a strategic framework tailored to Taiwan’s furniture industry, providing practical guidance for circular transformation. This research contributes to both theory and practice by bridging the gap between PaaS implementation and circular economy principles in the furniture sector. It offers a replicable reference for other resource-intensive industries and supports policy formulation for advancing sustainable economic transformation.