本研究以職棒兄弟象為研究範圍，探討職棒球隊經營對其母企業之效益評估，具體發現如下。 一、兄弟大飯店成立職棒兄弟象隊的主要動機為飯店經營者的興趣使然，其決策過程模式，為一扁平式組織。 二、母企業在經營職棒方面，並未做效益評估，僅將其隊視為公益活動，並視為「附加價值」，但未有實際之媒體或活化策略。 三、職棒現場觀賽者10 年來變動不大，仍以大專校院教育程度的男性學生為主群體。在球迷認知方面，依序為社會責任、形象認知、經營目的、購買意願。球迷對母企業認知程度的預測分析，97.5%的象迷會持續支持兄弟大飯店經營職棒兄弟象隊，而形象認知（2.825）為正向因子，購買意願（.310）與經營目的（.311）則為負向因子；96.9%的象迷對兄弟大飯店經營職棒兄弟象隊未來深具信心，而形象認知（3.128）為正向因子，經營目的（.385）則為負向因子。

In this case study of Taiwan’s professional baseball team “The Elephants,” the researcher analyzed the benefits of running of managing a baseball team for the enterprise that owns it. The results were as follows: (1) The parental enterprise’s (Brother Hotel) purpose or motivation in running the team was primarily altruistic rather than money-driven and gave the “flat” organizational structure; (2) the executives did not evaluate the effectiveness of their management, but took this as a kind of public service which could also promote their company’s image; thus they had no particular advertising or media strategy; (3) the characteristics of spectators did not really change very much over a period of ten years; most remained male collage students. As for their own opinion of the management of the team, fans gave the highest grade to the “social responsibility” item on the questionnaire, followed by “image cognition,” “purpose of running the team”, and “purchasing intention”. As for the relationship between the fans’ views of management and their level of support for the team, 97.5% of the Elephants’ fans said they would accept continuing operation of the team by the Brother Hotel; here image cognition (2.825) was a positive factor while purchasing inclination (.310) and operating purpose (.311) were negative ones. Besides, 96.9% of the fans indicated that they believed the corporation could run the team successfully; here image cognition (3.128) was a positive factor but the operating purpose (.385) was a negative one.