本研究觀光工廠為基礎，研究範圍則以台灣中小型製造食品業觀光工廠為例，選擇已具備食品伴手禮的代表性廠商分析對象，以展現個案廠商的經營過程及特色，並藉由觀光消費趨勢為輔佐，來探討個案廠商觀光工廠風格，調整資源並尋求解決途徑觀點，冀望藉由展現台灣觀光產業在上述層面的轉化，以有助於未來企業在觀光工廠的規劃風格創新上的參考依據。

當製造業面臨產業瓶頸，最早見於40年代法蘭克福學派的「文化」結合產業手法訴求夕陽工業轉型，我國參考歐美等國開放工廠或建立觀光園區等為知識觀光景點之作法，於2003年以「推動製造業發展觀光休閒產業計畫」為主，佐以〈工廠兼營觀光服務作業要點〉之相關規定，協助製造業工廠轉型產業文化資產觀光。 「文化」是生活的表述，於社會結構中區分個人或群體所表現出之價值；「文創」在「文化」的主要和次要特徵元素上做創新發揮，在知識經濟時代透過文化產品的符號網絡達成文化傳遞流行化的成果；觀光工廠的品牌塑造便如同任何一類文化創意活動：在一定的知識背景下，依靠人的創新與想法，加上現代科技提升傳統文化要素的內涵和品質，並非單單對傳統文化的簡單複製、加工和移植，而是文化個性特質的最大發揮。 本研究以宜蘭縣內之觀光工廠為主要研究對象，分析整理廠區DM、觀光工廠官網與觀光工廠旅遊專書等文獻，輔以筆者現場進行深度訪談，針對觀光工廠如何推展觀光行銷，做到企業、文化傳承，同時尋求建立百年企業之可能。對於近年來公部門輔導下面臨的市場困境，也逐一發掘整理，期能為後續的改善提供方向。 / When the manufacturing industry was faced with industrial bottlenecks, as early as the combination of "culture" and "industry" of the Frankfurt School emerged in the 1940s, it sought the transformation of industrial development from the declining situation. Taiwan refers to the experience of the tourism factories in Europe and the United States, establishing the cultural and creative places as the knowledge tourist attractions. The Ministry of Economic Affairs has been actively coaching the management of tourism service and the restructuring of domestic conventional factories since 2003, to assist manufacturing factories in transforming industrial cultural assets and sightseeing. "Culture" is the expression of life, distinguishing the values shown by individuals or groups in the social structure. Cultural and creative resources make innovations in the main and secondary characteristic elements of "culture," and achieve the popularity of cultural transmission results through cultural products with their symbolic network in the era of knowledge. Tourism factory’s brand building is like any kind of cultural and creative activities: The process rely on human’s innovations and ideas in a certain knowledge background, coupled with modern science and technology to enhance the traditional cultural elements of the content and quality. It’s not the simple reproduction, processing and transplanting of traditional culture, but the greatest manifestation of the special characteristics of culture. This study set the tourism factories in Yilan County as the main research object, discussed with analyzing tourism factories’ DM, official website, tourist book and other literatures, supplemented with depth interviews on the way of how to promote tourism marketing by the author, explored the strategy of the conduction of business management, cultural heritage, and even the possibilities of seeking to establish a centennial shop. The research also sorted out one after another to provide the direction for subsequent improvement for the market dilemma under the guidance of the public sector in recent years.

本研究的目的，在於建構一套觀光工廠文創化評鑑指標。 觀光工廠屬於產業文創化實踐的一環，觀光工廠所營造的體驗服務，亦屬於創意生活產業領域的一環。觀光工廠既被歸類至文創領域，則理應在文化創意層面多加著墨。然而，現行的觀光工廠評鑑指標並未將文化與創意元素具體羅列，於文創層面涉入不足，無法有效評量觀光工廠在文化創意面的具體表現，故本研究旨在重新建構一套屬於觀光工廠的文創化指標，作為提升觀光工廠文創質化品質的具體指南，使「產業文創化」的理念在推廣過程中能有所依據，進而落實於實際執行的成果。 本研究運用修正式德菲法，先透過文獻探討歸納出觀光工廠於文創層面的檢視題項，再針對學者、業者、政府單位三批專家進行三回合的意見調查，刪除重要性不足的題項後進行因素分析，研究結果為： 1.文化內涵方面，應具備傳播性、品牌化、在地性以及核心價值。 2.創意思維方面，應具備創新性、多元性、並著重體驗行銷。 3.特色美學方面，應具備風格化、整合性、並呈現視覺識別設計。