當企業的產品對社會存在某些禁忌 時，企業在滿足外部顧客之前，必須先透 過内部行銷滿足其内部顧客之需求。殯葬 禮儀服務業者提供服務時，通常面對家屬 與顧客之親友的死亡，因此，業者必須確 實建立其價値主張，並透過内部行銷傳遞 價値主張給第一線的禮儀服務人員，確認 其確實瞭解與認同公司的價値主張，以便 確實傳遞予顧客。因此，本研究首先訪談 個案公司禮儀主管，並採用紮根理論萃取 該公司的價値主張。藉由營造企業文化認 同與價値傳遞，透過人員聘雇、訓練與職 涯發展、績效考核制度等内部行銷的觀 點，將個案公司價値主張傳遞給第一線禮 儀服務人員。最後，透過抽樣設計驗證第 一線禮儀服務人員均能嘹解與認同紮根理 論所萃取出個案公司面的價値主張。

When there are some taboos of a company^ products to the society, the company must meet the needs of its internal customers in advance through internal marketing before meeting the demands of external customers. Funeral service compan-ies usually confront with their customers facing the death of their relatives, friends and families. Therefore, the company must has value propositions that are delivered to the front line staff through internal marketing in order to ensure that value propositions of the company are well known and understood so that they can fiilly deliver the value propositions of business model from a funeral service company to the custom-ers. Hence, this study firstly interviews a company’s directors of the service depart-ment and gains the value propositions of the company by following the grounded theory. The company delivers the value propositions to the front line staff through internal marking methods such as creation of the company culture, spread of the values, employment and the t raining and career development of staff, as well as performance evaluation, etc. Finally, the authors adopt the sampling survey to verify whether the front line staff shares and understands the value propositions extracted by the grounded theory from the company.