在非營利產業規模持續擴大之際，有關庇護工場的研究仍偏重福利層面的探討，而未能因應非營利組織運作資源日趨競爭之勢，從產業管理層面提供有效的改善對策。本研究目的在探討如何從非營利組織的內部管理變革，啟動組織餘裕資源的創生循環，繼而嘉惠非營利組織的服務對象。 本研究參考CORPS 架構而提出「庇護工場營運分析模式」，並以次級資料分析、參與觀察、深度訪談資料為基礎，針對研究個案進行「失效模式與成效分析」，隨後就個案管理困境導入精實改善措施，並運用作業時間研究數據，分析研究個案餘裕資源的創造成效。跨領域研究成果指出，導入精實管理措施的確有助於創造組織餘裕資源，但若缺乏全面的非營利產業管理架構與策略視野，終難發揮公益資源的最大使用效益。

Although the scale of the nonprofit industry is increasing, most studies about sheltered workshops have focused on the welfare aspect. Even with the extremely resource- competitive trend observed within the community of nonprofit organizations (NPOs), studies have seldom offered effective improvement strategies from the perspective of industry management. Therefore, this study focused on how to start internal improvement in order to stimulate a positive regeneration cycle of an organization’s resource slack, and how to discuss means of benefitting NPO service clients. This study proposed an NPO development framework, called the Analytical Model for Sheltered Workshop Operation, in accordance with the CORPS (clients, operations, resources, participants, services) model. Secondary data analysis, field observations, and in-depth interviews were conducted for further analysis. Failure mode and effect analysis (FMEA) was performed for the selected research case to clarify the working environment considerations and performance problems encountered in the case. Lean management improvement and time study approaches were adopted for analyzing the impact of an organization’s resource slack. This multiple-discipline study concluded that the implementation of lean management could create resource slack for an organization. However, the organization may require a comprehensive NPO management framework and strategic vision to maximize the efficacy of using public resources.