本研究主要以殯葬業演變之下針對不同市場或制度下產生的其中四個代表公司做訪談與研究分析，分成五個章節探討，分別為緒論、文獻探討、研究方法、研究結果與分析、最後為結論。
台灣早期農村社會時期，因為左鄰右舍都認識，在相關產業沒那麼發達的情況下，結婚、葬儀都是自己張羅。現在工商社會時期，都市化造就人際關係疏離，缺乏相關人脈而專業公司興起，因此結婚、葬儀就演變成委託專業公司辦理。因筆者本身在殯葬產業深耕多年，當初在思考論文主題時，上論文網站查詢管理類論文共3萬多本、經營類1萬6千多本，其中關於殯葬業管理的是0本，故著手本研究。
透過過去的文獻及相關法規探討殯葬產業概述、產業管理、殯葬產業流程與名詞介紹、台灣殯葬現況、環保自然葬、墓園塔位開發流程、台灣人口結構，並將業界公司分為綜合直營型、綜合合作型、大型禮儀、傳統禮儀四種類型，各選出一位受訪者進行訪談，受訪者的專長涵蓋組織行銷、陵園管理、商品企劃、塔墓銷售、葬儀流程、行銷企劃、廣告媒體、大學講師、殯葬文書、風水堪輿，進而對這四家公司進行介紹、SWOT與商業模式分析。
結論探討到殯葬業未來發展方向可分為三個面向:
1. 發展成大公司之企業會在頂尖大學找尋管理人才而禮儀師為自行訓練，並前往中國大陸或華人世界發展，部分大型企業持續開發業務通路並將既有舊客戶聯繫再創銷售契機，並與同業塔墓或禮儀業者開發以增大產能。
2. 承包醫院之大型禮儀公司持續努力耕耘醫院市場外，也開始往長照及社區發展，並成立帶看塔位公司及銷售公司。
3. 傳統葬儀因有相當之歷史專業背景，因此會朝向高利潤之傳統葬儀市場深耕，目前有意願朝向聯合發展一套架構以對抗大公司之競爭。

This study mainly conducts interviews and research analysis on four representative companies of the funeral industry since the government began to encourage people to cremate instead of be buried due to the rapidly growing population after World War II.
In the early agriculture society, the Taiwanese lived close and were very tight with the local community. Without any service industries, everything had to be done them-selves with help from the community, including weddings and funerals. In the commer-cial society today, people have become more far apart, the lack of help and support from others has contributed to the development of professional companies. The writer has been in the funeral services industry for many years, and noticing the lack of studies on funeral industry management, started this research.
This study categorizes the industry into four groups, comprehensive direct manage-ment and comprehensive indirect management, large etiquette, and traditional etiquette companies. To understand the evolution of the four types of companies formed, this re-search has done market development priorities, management methods, organizational forms, SWOT analysis and Interviews on the views of the future funeral market.
In the conclusion, this study predicts that the future funerary industry could develop in three different aspects:
1. Those companies with gained resources will hire more management talent from the top universities to train morticians for the company, and by targeting the whole Chinese world, including Mainland China, can develop more new customer connections through their former customers. They could also partner with columbarium and grave yards.
2. Those companies with partnerships with hospitals should maintain these connec-tions, and reach out to nursery homes and local communities with provide pre-selecting tombs and direct selling-buying services.
3. Due to the history and expertise of the Taiwan funerary industry, smaller companies will turn to the high-profit traditional mortician market. By teaming up, they can compete against other big companies in the industry.

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網站資訊
臺灣殯葬資訊網，http://www.funeralinformation.com.tw/
全國法規資料庫 ，https://law.moj.gov.tw/
內政部全國殯葬資訊入口網，https://mort.moi.gov.tw/
內政統計查詢網，http://statis.moi.gov.tw/micst/stmain.jsp?sys=100
內政部戶政司，https://www.ris.gov.tw/app/portal
臺北市殯葬管理處，https://mso.gov.taipei/
中華民國信託業商業同業公會，http://www.trust.org.tw/tw