為使有志投入喪禮服務的人員瞭解喪禮服務工作之情境與特性，並提供職訓中心或業者規劃教育模組課程時設計情境、安排教學順序與內容比重的參考，本研究的目的在於描述殯葬禮儀師在工作情境中被期待的執業能力。研究分兩階段進行，第一階段採參與觀察法、訪談法和文獻回顧，進行德懷術第一回合問卷的編製，第二階段施行德懷術之專家問卷調查。德懷專家由11位資深殯葬禮儀師組成，共進行二回合問卷，研究歸納出喪禮服務工作情境有五類63項，重要性和常見性均屬高度者25項，重要性高度而常見性中度者17項，重要性高度而常見性低度者四類5項。被期待具備的執業能力共95項，重要性和常見性均屬高度者57項，重要性高度而常見性中度者32項，重要性高度而常見性低度1項。進一步分析，研提就業模組核心課程有生死學概論等19門，非核心課程則有殯葬文書等19門，提供日後殯葬禮儀師就業養成教育課程開設之參考。

In order to apply the people who are willing to engaging in funeral services to realize the situation and characteristics of the work, and providing occupation training centre or funeral industries to design the status within employment module courses, arranging the order of teaching, and the reference for content proportion, this study is aimed at funeral directors' working performances on working situations that were expected.The steps for this research are divided into two parts: firstly, participated observation, interview, and literature review are adopted to process the first Delphi technique questionnaire editing; secondly, Delphi technique experts questionnaire investigation is adopted. Delphi technique experts are composed of 11 senior funeral directors who take questionnaires in two steps. This study generalize that funeral services working situations are 5 categories total to 63 items. The importance and common both belonging to high level are 25 items. The importance belonging to high level and common belonging to medium level are 17 items. The importance belonging to high level and common belonging to low level are 4categories total to 5 items.The expected working performances are 95 items. The importance and common both belonging to high level are 57 items. The importance belonging to high level and common belonging to medium level are 32 items. The importance belonging to high level and common belonging to low level is 1 item. Moreover, this study suggests providing employment module course such as the introduction to life and death and other 19 items, and non-core courses are funeral instruments and other 19 items. Above all may provide the reference to employment courses for funeral director.