雲林縣古坑鄉華山地區，在921大地震與土石流災害重建後，透過台灣咖啡節活動，吸引了大量的遊客，成功地發展出在地的咖啡產業文化。本研究採用旅遊成本法，以遊客在市場上的消費支出，間接衡量其消費者剩餘，進一步估計遊客參與咖啡節的遊憩效益。研究的結果顯示，每位遊客的消費者剩餘爲1,082元，以古坑鄉公所統計的遊客人數120萬人次計算，2004年台灣咖啡節活動的遊憩效益將近13億元。

After 921 Earthquake and debris flow disasters, government had finished the reconstruction work in Hua-Shan area. Held in Hua-Shan area of Gu- Keng Township, Yunlin County, the 2004 Taiwan Coffee Festival attracted over one million of tourists and successfully promoted a local culture based on coffee industry. The purpose of our research is to estimate the recreational benefit of tourists' participation in this event. We apply Travel Cost Method (TCM) to calculate the consumer surplus based on tourists' expenditure in the event. The data show that the average consumer surplus is NT$1,082. According to Gu-Keng Township, this annual event attracted 1.2 millions of tourists. Given this number of tourists, the total recreational benefit of the 2004 Taiwan Coffee Festival is approximately NT$1.3 billions.