在經濟環境多變及國家發展觀光產業的政策下，傳統製造業轉型發展觀光產業是一個轉機及趨勢；加上隨著台灣休閒旅遊風氣的盛行及體驗經濟時代的來臨，因此觀光工廠透過創新的經營模式，已在本土傳統產業上延伸運用。本研究的主要目的在探討傳統產業轉型為觀光工廠需具備的元素、傳遞的價值及創新的經營模式。本研究採個案研究法，並透過Gary Hamel 創新經營模式要素做為檢視的依據。研究發現一.觀光工廠的收益成效取決於體驗過程的設計是否符合公司的價值陳述，遊客參觀後及參觀過程中的娛樂性、教育性、親身性、美感性的共鳴度。二. 公司若能掌握公司的核心能耐，建構應有的功能技術架構，則可強化遊客前往參觀的意願。三. 多樣與新奇是消費者所需要的，然而企業的資源有限，因此可自行開發或與他人合作設計有效的體驗課程和主題式的展覽，才可靈活地展現觀光工廠的應用價值。

Transforming tradition manufacturing into tourism industry is a trend under the changing economic environment and national policy. In addition, the popularity of increasing leisure time and experiential economy, tourism factory using innovation business model have been implemented nowady in the traditional industries. This research investigates the necessary elements, delivering value and innovation business model of a traditional industry turning to tourism factory. This study is a case study base. The study also use innovation business model by Gary Hamel to examine the necessary elements. Findings of the research are: 1. The revenue of tourism factory depends on whether the design of the whole process of experience by consumers meet the company’s value proposition, as well as the resonance in entertaining, educational, aesthetical during the visiting. 2. It will increase the willingness of visiting if the company can control their core competencies in order to construct their necessary functions providing to consumers. 3. More variety and newness are what consumers need. However, there is limited resource in company. Therefore, own-development or co-work with others to design effective experiential courses and theme exhibition are essential to express the value to the tourism factory.