隨著時代的演變，許多傳統產業逐漸走向沒落，因此成立觀光工廠變成傳統產業改變新生的行銷策略之一。此外，隨著傳統產業的轉型，觀光工廠搭配旅遊的風潮也逐漸興起，本研究以前往觀光工廠參觀之遊客為研究對象，透過Next to Pass 的取樣方法，共計回收409 有效問卷。應用線性結構方程式，驗證遊客的休閒涉入、環境知覺、遊客價值、品牌認同及遊後行為意圖之關係。研究結果顯示，遊客涉入程度及環境知覺對遊客價值呈現顯著正向影響；而遊客價值對品牌認同與遊後行為意圖具有顯著正向影響。說明了，當遊客對觀光工廠的涉入程度越高，其所帶來價值就越大；而遊客價值越高也越能帶來遊客對於品牌的認同與再次重遊之意願。最後，本研究提出管理意涵與未來研究方向給予學術界與實務界參考建議。

With the changing times, many traditional industries have declined gradually, and establishing factory tours has become one of the marketing strategies to revitalize the traditional industries. Moreover, with the transformation of traditional industries, the trend of factory tours has also become popular. This study treated the tourists as the research subject. By the next to pass sampling method, and adopting the linear structural equation, this study verified the relation among tourists’ leisure involvement, environmental perception, tourist value, brand identify and behavioral intention after visiting. The result showed that the degree of tourists’ leisure involvement and environmental perception has a significant positive influence on the tourist value. The tourist value has a significant positive influence on the brand identity and behavioral intention after visiting. This suggests that a higher tourists’ involvement at the sightseeing factories brings more values, which in turn, facilitate the tourists to identify with the brand and enhance their willingness to revisit. Finally, our study proposed management implication and future research direction to academic and practical circles for future reference.