穀物加工廠到觀光工廠的轉型：轉型前後的財務及社會關係的分析

Abstract

For around a decade, sightseeing factory is a very popular agritourist business in Taiwan. There are many academic essays discussing customers’ satisfaction of sightseeing factories, and the experiential economy of sightseeing factories. Those essays claim that sightseeing factories are profitable, and the claim is based on the positive results of analyzing the customers’ satisfaction of sightseeing factories and counting the number of visitors of sightseeing factories, but the conclusions which those researches provided are only indirect evidences. They cannot offer a direct evidence to show if a sightseeing factory is profitable. The purpose of this study is providing a financial analysis of a sightseeing factory, and it is able to tell if a sightseeing factory is profitable directly. For fitting with most sightseeing factories case in Taiwan, the object sightseeing factory transformed from a traditional factory since most sightseeing factories transformed from traditional factory. To conduct the case study, a family running a sightseeing factory located in southern Taiwan was interviewed in March of 2018. The interviews with the owner, his family, managers of the sightseeing factory, employees of the sightseeing factory and the residents who live around the sightseeing factory provide the information on the financial status of the factory in different phases during the transition from a traditional grain processing factory to a sightseeing factory. The non-financial benefits of being a sightseeing factory is also related and discussed. The major finding of this study is that the profit of a sightseeing factor is driven by some factors such as: reputation, the number of visitors and retail sales number. Although this case study cannot be applied to all other traditional agricultural factories seeking ways to improve their businesses, it can be a starting point to improve the existing studies on sightseeing factories in the future.