台灣自實施週休二日以來,觀光休閒活動的風氣日漸興盛,近來政府更有針對國定假期遇到週休六、日,再進行彈性補假的立法計劃,此種穩定的休假制度助長觀光休閒產業成長,人們對於休閒旅遊需求也與日俱增。觀光工廠保有其產業自身豐富的歷史文化軌跡,以及將實際的生產過程開放供民眾親身參觀,還能進行DIY實做體驗,民眾藉由參觀工廠過程中不僅獲得遊憩經驗,更從中同時得到許多知識,並能增進家庭或朋友間的情誼,可說是一舉數得。雲林縣「興隆毛巾觀光工廠」獲經濟部評選為中華民國100年台灣十大優良觀光工廠之殊榮認證,其永續經營的理念及其DIY活動服務接待流程倍受好評,本研究想了解遊客對觀光工廠「DIY活動體驗及服務場景」的重視程度,與遊客實際參與活動體驗及服務場景後感受的表現程度相關情形。 本研究採用便利抽樣法,於103年2月至3月到雲林縣興隆毛巾觀光工廠實際參與毛巾DIY活動體驗的遊客,取得 250 份有效問卷,採用描述性統計,信效度分析、因素分析、不同背景遊客差異分析、IPA分析法進行檢測,針對萃取出的七個主要因素構面之重視程度,與遊客實際體驗服務後之表現程度,經由IPA四象限分析,結果發現優先改善的構面有「舒適場域」、「場景情境」與「視聽設施」,而「自我體驗」和「感官操作」是要繼續保持的;在過度開發區有「解說服務」構面,在次要改善區有「情感分享」構面。本研究結果可做為有意投入觀光工廠經營或轉型的企業一個可以參考的依據,並期許觀光工廠成為台灣下一波經濟奇蹟。 Since the implementation of the 2-day weekend policy, Taiwanese people have increasingly engaged in sightseeing and leisure activities. The Taiwanese government has recently proposed a plan in which workers receive an observed holiday during the week when national holidays fall on a Saturday or a Sunday. Such a structured holiday system will fuel the growth of the leisure and tourism industry as the demand for sightseeing and leisure activities increases. Tourism factories, which feature numerous attractions such as displays regarding history and culture, demonstrations and exhibits of production processes, and DIY activities, are popular tourist attractions. Visitors not only have an enjoyable experience but also gain knowledge and strengthen bonds with their family and friends during the visit to the factories. The Ministry of Economic Affairs certified the SL Towel Tourism Factory in Yunlin County as one of Taiwan’s top 10 tourism factories in 2011. Its concept of sustainable development and its DIY-activity-related services have been widely acclaimed. In this study, we investigated the relationship between the level of importance that visitors attach to the DIY activities and service environment and the visitors’ feelings regarding their experience after participating in these activities. We adopted a convenience method to survey visitors who participated in DIY activities held at the SL Towel Tourism Factory between February and March 2014. A total of 250 valid questionnaires were retrieved. We then performed tests by using descriptive statistics, reliability and validity analyses, factor analysis, visitor background gap analysis, and IPA to derive 7 major factors used to measure the relationship between the level of importance that visitors attached to the DIY activities and service environment and the visitors’ feelings regarding their experience in participating in these activities. The 4-quadrant IPA revealed that “comfortable environment,” “context of the environment,” and “audiovisual facilities” are dimensions that demand immediate improvements, and that dimensions featuring favorable performance such as “personal experience” and “sensory operation” should be maintained. The dimension “guided tour service” has been overdeveloped, and “emotional sharing” should be improved after improving “comfortable environment,” “context of the environment,” and “audiovisual facilities.” The study results can be used as a reference by enterprises that wish to enter the tourism factory business or tourism factories that seek to restructure or transform. The goal is to enable tourism factories in Taiwan to succeed economically.