北投溫泉是台灣非常著名的溫泉勝地之一，同時也是臺北市一個重要的旅遊
景點，遊客可以在這裡享受到溫泉浴、泡腳、按摩和其他溫泉水療等等，同時也
可以欣賞大自然的美景和歷史建築，北投溫泉一直以來都以其獨特的魅力來吸引
國內外的遊客前來，當然，現在已經是台灣不可或缺的一個觀光勝地了。
「湯花」是一個溫泉的產物，也是此個案極為重要的一個關鍵資源，個案主
角憑藉著對於家鄉味道的回憶，將此溫泉的產物製作成相關周邊商品，讓來訪的
旅人可以將這些記憶也帶回家。
透過此個案的探討，可以讓學習者瞭解到要能成功創業，背後的理論跟精神
所在，當手中資源與能力相對薄弱時，遇到了變動的環境，不得不與周遭夥伴們
結合在一起，唯有建立強有力的團隊，才能走得更遠。
本研究採用哈佛個案教學方式撰寫，藉由個案內容，研究創業家精神、商業
模式、價值共創及品牌體驗等理論。探討一個想讓來自世界各地的旅人都能帶回
屬於家鄉的味道的人，是如何從產業顧問一直到創業再走到結合周邊產業共創價
值的心路歷程，進而達到自己的目標願景，替台灣的觀光產業注入一股無形的力
量。

Beitou Hot Spring is one of the most famous hot spring resorts in Taiwan and an
important tourist attraction in Taipei City. Visitors can enjoy hot spring baths, foot
soaks, massages and other hot spring spa treatments here, while also enjoying the
beauty of nature. With its beautiful scenery and historical buildings, Beitou Hot Spring
has always attracted tourists from home and abroad with its unique charm. Of course, it
is now an indispensable tourist attraction in Taiwan.
"Tanghua" is a product of a hot spring, and it is also an extremely important key
resource in this case. The protagonist of the case relied on his memories of the taste of
his hometown to make the products of this hot spring into related peripheral products,
so that visiting travelers can use these memories as well. bring home.
Through the discussion of this case, learners can understand the theory and spirit
behind successful entrepreneurship. When the resources and abilities at hand are
relatively weak, they encounter a changing environment and have to integrate with their
surrounding partners. Only by building a strong team can we go further.
This study was written using the Harvard case teaching method, using case content
to study theories such as entrepreneurship, business models, value co-creation and brand
experience. Explore the journey of a person who wants travelers from all over the world
to bring back a taste of his hometown, from an industrial consultant to starting a
business to integrating with surrounding industries to create value, and then achieve his
goals and vision, and serve Taiwan injecting an invisible force into the tourism industry.

中文文獻
1.杜蘭英、錢玲(2014)，基於價值共創的商業模式創新研究。科技進步與對策。
2.林麗娜(2018)，北投溫泉湯花皂文創商品設計開發策略探究。臺灣師範大學創造力發展碩士在職專班學位論文。
3.姜尚榮、喬晗、張思、劉穎、胡毅、徐豔梅(2020)，價值共創研究前沿:生態系統和商業模式創新。管理評論， 32(2)，3-17。
4.陳婷婷(2009)，創業家精神之知覺對創新行為及工作滿意度的影響:以思考風格及經驗開放性為調節變項。國立臺灣師範大學教育學院創造力發展碩士在職專班論文。
5.張寶堂(2010)，臺灣溫泉資源與溫泉產業。臺灣鑛業，62（4），68-76。
6.黃先鋒(2009)，顧客價值與企業價值共創價值模式之研究。長榮大學管理學院經營管理研究所博士論文。
7.鄧雅云(2013)，北投溫泉產業計畫說明。臺北市政府產業發展局公用事業科。
8.簡兆權、令狐克睿、李雷(2016)，價值共創研究的演進與展望。外國經濟與管理，38 (9)， 3-20。
9.顏建賢、曾宇良(2011)，結合地方休閒產業共創節慶活動價值之研究-以三義鄉客家桐花祭為例。鄉村旅遊研究，5(2)，15-30。

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網路資源
1.交通部觀光署觀光統計資料庫
( stat.taiwan.net.tw )
2. 地熱谷小舖庇護工場
(https://media-cdn.tripadvisor.com/media/photo-s/1c/c5/84/b7/caption.jpg)