本研究目的在於檢視台灣糖業公司蒜頭糖廠在2001年開始,將傳統糖業生產轉型為以觀光為主要特色的「蒜頭糖廠蔗埕文化園區」,由其成功轉型為觀光休閒產業的過程中,探討製糖廠觀光化後所需的資源為何,並且藉由遊客在蒜頭糖廠觀光旅遊時,對蒜頭糖廠所提供的各項服務所反映出的遊客滿意度,從而得知遊客對於參訪蒜頭糖廠是否會影響其旅遊之意向,並根據研究結果提出建議以供蒜頭糖廠管理者參考。 本研究以「重要-表現度分析法」(Importance-Performance Analysis, 簡稱 IPA)探討遊客對於蒜頭糖廠期待與感知程度上的差異,以作為改善依據。研究採問卷調查法,資料分析採敘述性統計、獨立樣本 T 檢定、單因子變異數分析、成對樣本T 檢定、重要-表現度分析等統計方法。 研究結果發現,在體驗價值方面,遊客對於懷舊復古、具特色的日式氛圍、持續維護製糖文化建築是滿意的,應繼續保持;蒜頭糖廠應加強將古蹟文物,設計成遊客體驗的活動為優先改善的部分。在服務品質方面,蒜頭糖廠的環境、導覽人員專業解說等方面的表現是令人滿意的,此部分應繼續保持;而對服務人員本身的應變能力未達滿意水準,是蒜頭糖廠需優先改善的部分。 In recent years, Suan-tou Sugar Factory has transformed the traditional sugar-making dustry into a tourist factory Successfully transformed into a tourism and leisure industry. The purpose of this study is to examine what resources are required for tourism in sugar factories, discussing the behavior of tourists during sugar sightseeing tours, whether the services provided by Suan-tou Sugar Factory will reflect the satisfaction of tourists, in order to know whether tourists ’visit to Suan-tou Sugar Factory will affect their tourist behavior, based on the research results, suggestions are made for the reference of Suan-tou Sugar Factory managers. This study uses the ”Importance-Performance Analysis” (IPA) method to explore the differences in the expectations and perceptions of tourists for the Factory as a basis for improvement. The research adopts the questionnaire survey method, and the data analysis adopts descriptive statistics, independent sample T test, single factor variance, paired sample T test, and importance-performance analysis. The results of the study found that in terms of Experiential value tourists are satisfied with the nostalgic Japanese atmosphere and maintain sugar-making culture of the tourist factory should continue to be maintained; the Monuments and cultural relics features of the tourist factory shoud designed to be tourists experience activities are the minor improvement. In terms of service quality, tourists are satisfied with the environment of the tourist factory, the attitude and vivid explanation of the professionalism tour guide; the service personnel of Suan-tou Sugar Factory has good adaptability to provide channels for tourists communication needs to be urgently improved.