| 摘要註: |
橋仔頭糖廠於2008年公告為古蹟，它是臺灣近代第一個新式製糖廠，然隨著時代的演變，糖廠不再是生產基地轉而再利用成為觀光場域，對於一個百年糖廠而言，轉型發展文化觀光，其有形及無形文化資產價值是否低估，投入經費是否適當，都有進一步探討之空間，若能利用經濟價值評估方式，經由投入與產出，試算出財務績效，將可提供當局作為決策參考之依據。本研究透過文獻回顧、專家訪談、問卷調查及經濟附加價值之觀念等方法，探討橋仔頭糖廠營運績效及以經濟附加價值觀念運用於古蹟再利用經濟價值之財務績效。橋仔頭糖廠營運績效部分，本研究在透過消費者旅遊活動滿意程度調查結果發現：遊客整體滿意度大多表示意滿意（61.7%），且大多數遊客表示體驗設施（52.6%）為橋仔頭糖廠地區最缺乏之設施。橋仔頭糖廠古蹟再利用經濟價值之財務績效部分，主要以整理經濟價值質化及量化評估因子，建立橋仔頭糖廠古蹟再利用經濟價值財務評估架構，再藉由問卷調查中願付價格等資料，建立參數進行橋仔頭糖廠財務績效評估。其結果顯示，開發營運30年，內部報酬率為8.04%，淨現值為21,696,216元，財務上為可行。從本研究中發現，經濟價值作為古蹟再利用投資的評估指標，可呈現古蹟再利用的真實價值，建議無論是何種開發模式，在古蹟完成修復後，其再利用之發展，皆應考量其經濟價值，以呈現該文化資產再利用的真實價值。 Ciaotou Sugar Refinery in 2008 was declared a monument, it is Taiwan's first modern sugar factory new, but with the changing times, the factory is no longer a production base, through reuse become a popular tourist field. For a sugar refinery after a hundred years, the restructuring and development of cultural tourism destination, whether caused by its tangible and intangible cultural assets undervalued, via input and output information, according to the relevant economic valuation model to explore out of its financial performance and the financial investment appropriateness, will provide the basis for policy decision making.Through the literature review, expert interviews, questionnaires and the concept of economic value added, to explore the Ciaotou Sugar Refinery operating performance and economic value added concept applied to reuse monuments economic value of the financial performance.As the Ciaotou Sugar Refinery operating performance parts, through tourism activities of consumers satisfaction survey results showed that: most visitors to express an opinion overall satisfaction satisfied (61.7%), and most tourists think that experience facilities (52.6%) as the most lacking items.About the economic value of recycling monuments financial performance, based on the economic value of aggregated quantitative and qualitative evaluation factors, establish the monuments reuse financial assessment framework, then by questionnaire willing to pay the price and other information, to establish parameters for the Ciaotou Sugar Refinery financial performance evaluation. The results show that development and operation for 30 years, the internal rate of return of 8.04% and NPV of NT$21,696,216, is financially viable.The results showed that the economic value as a monument reuse investment evaluation index, reuse monuments can present the true value. In this case study, we propose a recommendation for any development model, the monument to complete the repair, its reuse development, and should consider their economic value, in order to render the cultural assets of the true value of reuse. |