應用經濟附加價值於花蓮觀光糖廠產業文化資產再利用財務績效評估

Applying Economic Value Added（EVA）Method to Financial Performance Evaluation for Industry Cultural Heritage Reuse of Hualien Tourism Sugar Factory

趙仁志(Jen-chih Chao)

指導教授 ： 許國威

朝陽科技大學/設計學院/建築及都市設計研究所/碩士(2010年)

摘要

近年來，台灣隨著時代變遷與產業結構的改變，許多產業場域因此停止生產運作，造成產業場域閒置，在這些閒置的產業遺址中，蘊含豐富的歷史、文化、藝術、科學等價值，並見證產業歷史文化興衰的發展過程，每一種類產業文化資產具有不同的開發模式與發展價值；然而，產業文化資產再利用開發評估過程中，常忽略其產業文化、技術、硬體設施等，造成開發價值的低估。
本研究藉由相關理論、文獻分析、田野調查法、經濟附加價值及條件評估法，探討經濟附加價值適用於產業文化資產再利用，且蒐集花蓮觀光糖廠經濟附加價值評估因子，其中質化因子包括工業地景與建築美學價值、文化保存價值及地方認同與社會運作價值；量化因子包括休閒遊憩價值、體驗經濟價值及文化商品價值，並進一步探討質化因子影響量化因子之經濟附加價值，建立花蓮觀光糖廠產業文化資產再利用經濟附加價值財務績效評估架構，藉由遊客問卷調查日式宿舍修繕再利用的願付價格，作為花蓮觀光糖廠日式宿舍修繕再利用財務績效評估。
本研究經過實地的問卷調查及訪談，回收有效問卷為389份。由問卷結果估算遊客在糖廠日式宿舍住宿及餐飲的願付價格以及在休閒遊憩、體驗經濟及文化商品願付價格；最後，依照財務評估的營運收入與營運支出的試算，未考量附加價值前，本計畫的投資報酬率為13%，自營投資開發營運30年之淨現值為10,943,743，財務上不可行。在經濟附加價值模式下，投資報酬率為32%，自營投資開發營運30年之淨現值為26,786,607元，財務上可行。
從花蓮觀光糖廠日式宿舍修繕再利用財務績效評估結果得知，經濟附加價值作為產業未來發展潛力的衡量指標，可解決傳統衡量指標忽略產業文化資產再利用在質化因子影響未來發展潛力的缺點，以呈現產業文化資產再利用的真實價值。

關鍵字

績效評估 ； 經濟附加價值 ； 產業文化資產再利用

並列摘要

Businesses in various industries have failed these past few years and many industrial sites have been abandoned due to changes in industrial structure in Taiwan. Containing rich historical, cultural, artistic and scientific values, some industrial sites have been redeveloped with different modes. However, when evaluating the reuse of industry cultural heritage, the value affected by culture, landscape, and local development are often ignored which might cause the developmental value underestimated.
Based on the related theories, literature analysis, and fieldwork, this study investigates the qualitative factors and the quantitative factors in industry cultural heritage reuse of the Hualien Tourism Sugar Factory in order to construct an Economic Value Added (EVA) financial performance evaluation model. The qualitative factors include industrial landscape and architecture, cultural property conservation, and local identity and social forces. The quantitative factors include leisure and recreation, experience economy, and cultural products. Furthermore, this study explores how those qualitative factors affect the value-added of quantitative factors and builds the financial evaluation construction. With the visitor questionnaire, the average price that the user would be willing to pay is surveyed in order to evaluate the financial performance for the renovation of the Japanese dormitories in the Hualien Tourism Sugar Factory.
After onsite survey and interview, a total of 389 valid copies of the questionnaire were retrieved. The survey results indicate that the consumers'' willingness to pay for living, food and beverage, leisure and recreation, experience economy, and cultural products for the Japanese dormitories renovation at the Hualien Tourism Sugar Factory respectively. According to the trial calculation of the operating incomes and expenses, the rate of return of this investment is 13% which will be financially unfeasible and deny the renovation plan. Instead of traditional financial analysis, applying EVA evaluation, the rate of return of this investment is 32% which will be financially feasible and support the renovation plan.
As shown in the financial performance evaluation for the Japanese dormitories renovation at the Hualien Tourism Sugar Factory, the EVA model considers the interaction between the qualitative factors and the quantitative factors for evaluating industries cultural heritage reuse and reveals the real value.

並列關鍵字

Performance Evaluation ； Industry Cultural Heritage Reuse ； Economic Value Added

參考文獻

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