目的：本研究旨在針對臺灣大學綜合體育館大型集會活動經營管理之成效進行分析，並提出管理上的意涵。方法：本研究採用成本分析，以歷年臺灣大學綜合體育館指導委員會手冊為研究資料，以次數分配、百分比等統計方法進行分析，探討臺灣大學綜合體育館大型集會活動之經營成效。結果：本研究顯示：一、集會活動、演藝活動及展覽活動為大型活動的主要收入來源，特別是集會活動是臺大綜合體育館大型活動的主要目標市場。二、從各項成本習性分析可知，大型活動的固定成本約佔總成本75%，其中以折舊費25%最高，其次人事費20%，第三則是業務費17%；變動成本約佔總成本25%，其中以學校管理費15%最高，其次水電費5%，第三則是人事費4%。三、大型活動損益兩平天數為306天，實際營運平均使用天數309天，顯示臺灣大學綜合體育館大型活動經營績效尚能達到績效目標。結論：本研究結果可提供臺大綜合體育館將來執行業務上之參考，並可提供國內大學運動場館制定營運管理模式之參考與運用。同時建議後續之研究能將臺大運動休閒館各項參與型運動設施，例如游泳池、健身中心及桌球室等營運空間加入研究之中，以全面瞭解臺大綜合體育館整體經營績效。

Purpose: This study focused on the operation performance analysis of the “multi-function activity zone,” for large-scale spectator sport activities of NTU Sports Center and captures the approach and implementation of sport facility management. Methods: This study adopted descriptive statistical analysis including frequency distribution, and percentage to analyze the recently annual cost data and operating performance from National Taiwan University Sports Center Steering Committee auditing report. Results: There are all together 3 findings shown below: 1. The major income of the spectator sport activities is mainly from gatherings, entertainment performances, and exhibitions, among which, gatherings are especially the main target market. 2. Regarding the total operational expenditure, 75% is fixed cost, in which Variable costs ranked number one, 25%, followed by 20% of the personnel expense and 17% of business expense. Approximately 25% of total cost is variable cost, in which authority overhead expense is the highest part occupied with 15%, and the utility expense takes the second place with 5%, and the personnel expense takes the third place with 4%. 3. It takes 306 days per year for large-scale spectator activities to get break-even point, and the current average event days are 309 actually. It shows that the operation effectiveness of large-scale spectator activities of NTU Sports Center can reach the expected goal. Conclusion: The findings can be provided as a benchmark for operating the NTU Sports Center, and for other sports and recreation centers of other domestic universities as well. The follow-up research is recommended to conduct on the participative sports facilities of NTU Sports Center, such as swimming pool, fitness center, and table tennis room, in order to have an overall understanding of operation effectiveness of NTU Sports Center.