本研究以資源基礎理論觀點，探討茶產業發展觀光化的資源關聯 性與營運績效之內涵，據以建立茶文化觀光策略指標與競爭模式之架構。 首先，以深入訪談法歸納產官學界專家之觀點，了解茶產業之核心資源與 能力，初擬發展「觀光工廠」的能力指標，其次，運用決策實驗室評估法 (decision making trial and evaluation laboratory, DEMATEL)進一步區分原因 群與結果群指標，研究結果發現「推動環境觀光化能力」、「茶資產體驗 吸引力」、「組織經營創新能力」、「觀光服務人員專業能力」四大構面 和14項影響指標；且「製茶體驗/展演」、「茶產業文化」及「企劃行銷」 為整體評估高重要性指標，而「財務資金」、「對外交通路線」及「製茶 技能」為其他因素中主要影響指標。本研究用資源基礎理論發展出臺灣茶 文化觀光策略指標與競爭模型，提出策略績效之建議，提供臺灣茶產業發 展觀光化的競爭優勢與具體作法，研究結果對觀光產業實務與學術理論發 展具有實務應用之價值。

Taking a resource-based view (RBV) approach, this study aimed at exploring the factors responsible for correlations between resources and operational performances for commercial tea factories developing into touristoriented ones, in order to build a framework of touristic indexes and competence model for tea couture. In order to understand the core resources and capabilities of the tea industry, in-depth interviews were initially conducted with professionals in industry, government, and academia to obtain capability indexes of developing tourism factories. Second, the Decision Making Trial and Evaluation Laboratory (DEMATEL) methodology was applied to distinguish cause-effect groups. The results of this study were categorized into four main dimensions- “development of environmental tourism”, “attraction of tea property experience”, “creativity of organization management”, and “professional ability of tourism employee”- and fourteen effect indexes. “Presentations/experiences of tea manufacturing”, “tea industry culture”, and “sales marketing” were ranked as highly important in the overall analysis, and “financial capital”, “external transportation”, and “skills of tea manufacturing” were highly influential causative factors in the cause-effect indexes. In summary, this study developed strategic indexes and a competition model of tea culture tourism in Taiwan based on an RBV approach. By elucidating the competitive advantages of the Taiwanese tea industry and providing specific plans to guide transformation of commercial facilities into tourism-oriented ones, the research results also contributed practical value to both the tourism industry and academic theory.