目的：本研究目的係針對臺灣大學運動休閒館經營管理之成效進行分析，並提出管理上的意涵。方法：本研究採用成本分析，以歷年臺灣大學綜合體育館指導委員會手冊爲研究資料，以次數分配、百分比等統計方法進行分析，並輔以與經營管理者之實務經驗探討臺灣大學運動休閒館之經營成效。結果：本研究結果顯示：一、健身房、游泳池已超過設施之最適承載量，壁球、羽球及舞蹈室年平均使用率超過五成以上；韻律室與桌球室年使用率皆在五成以下。二、運動休閒館總體各項成本支出結構分析可知，人事費24.41%最高，其次爲折舊費21.99%，第三爲業務費16.84%，最後則是水電費15.74%。顯示無論是從各項設施的營運成本或是總成本來看，人事費、折舊費及業務費爲運動休閒館主要之成本負擔。三、臺灣大學運動休閒館總體經營績效尚未能達到損益平衡的績效目標。各項設施經營績效中，健身房、羽球及壁球等三項設施之營運收入能達到損益兩平，其他空間設施皆未達到損益兩平之營運目標。其中游泳池與達到損益平衡所需之營運收入目標金額相差最大，其次柔道室，第三則是桌球室。結論：本研究結果建議臺大運動休閒館經營者，未來之經營除嚴格管控降低營運成本外，並運用各種可能的行銷策略開拓新客戶提高銷售量並加強銷售邊際貢獻率高之產品，同時強化場館從業人員的能力精進提升服務品質，以及落實績效評估及獎勵制度等措施來提升場館營運績效以達損益兩平之目標。此外建議後續研究除了可依本研究模式計算出該校運動設施損益兩平所需之成本外，亦可採用「設施承載量」之概念計算設施「損益平衡」之最小使用人次要求，輔與比對該設施服務半徑居民固定運動消費之人口數、消費能力與定期運動頻率，以推算出該設施營運可能達到的績效目標。

Purpose: This study focused on the operation performance analysis of the "participating area," of National Taiwan University (NTU) Sports Center and captures the approach and implementation of sport facility management. Methods: This study adopted descriptive statistical analysis including frequency distribution, and percentage to analyze the recently annual cost data and operating performance from National Taiwan University Sports Center Steering Committee auditing report. Results: There are all together 3 findings shown below: 1. The fitness center and swimming pool usage rate of over 50% have exceeded the most proper carrying capacity. The usage rate of the squash courts, badminton courts, and the aerobic rooms still stay below 50%. 2. Regarding the total operational expenditure, personnel expense take up 24%, ranked number, followed by 21% of depreciation, and 16.84% of overhead expense, which indicated that personnel cost, depreciation cost and the overhead cost are major cost of the leisure participating area of NTU sports center. 3. The overall operation performance of the leisure participating area of NTU sports center did not reach the break-even point yet. However, the fitness center, badminton courts and squash courts of the leisure participating area did get beyond the break-even point. The swimming pool gets the biggest net margin, followed by judo rooms and table tennis rooms. Conclusion: The approach of keeping cost down strictly, making the most of promoting and marketing force to remain the old customers and create new customers, developing the new products with higher margin, and educating staff to provide a better service is suggested. The Performance evaluation and incentive system is also strongly to adopted to help to reach the break-even point. The findings can be provided as a benchmark for operating the NTU Sports Center, and for other sports and recreation centers of other domestic universities as well. The follow-up research is recommended to conduct on other sports facilities of NTU Sports Center, and to analysis the minimum consuming person-time demanded for the break-even goal, based on the population within the catchment area, together with the survey on the sport consuming population, consuming ability and the exercising frequency within the catchment area.