隨著高齡人口增加、少子化及居住型態轉變的趨勢影響，在宅老化是目前銀髮族在養老規劃上的首要選擇，而居家照顧服務是在宅老化能否成功的關鍵。目前台灣高齡居家照顧服務業尚未發展成熟，服務提供者的經營策略在缺乏相關知識與經驗下，無法明確制訂出發展的重點與方向，僅能靠著摸索與嘗試，慢慢從錯誤中學習。故本文主要目的在於深入探討台灣高齡居家照顧服務提供者的經營策略，針對產業中最具代表性的業者中化居家照顧與弘道老人福利基金會，分析其在經營上的行動與作法，並經由萃取、歸納與分類，整理出服務提供者的經營策略及其策略發展的路徑軌跡，另根據整體環境、組織型態、服務設計及服務傳遞等面向，比較不同型態（營利與非營利）服務提供者的共同處與差異處，最後提出經營策略的發展重點與實務建議供業者參考。

With the trend of aging, living alone or living with spouse only become the most concerning topic for arranging older adults’ life in the future. Therefore, Aging-inplace is the first choice for older adults who planning their retire life. The home care service for older adults is the key element in aging-in-place. However, the development of home care service industry for older adults in Taiwan is immature currently. Service providers in this industry generally lack of business knowledge and experiences to set up their business strategy. The purpose of this study was to understand the business strategy of Taiwan home care service providers and discovery the development paths of their strategy. This study used the case study approach to find out the gap of home care service industry and compared the profit organization with the nonprofit organization in environment, organization, service design, and service delivery aspects. Finally, some empirical suggestions were provided to service providers.