臺灣高爾夫球場產業面臨會員老化、人力短缺與人治管理效率低落等挑戰，數位轉型已成為維持競爭力之關鍵。本研究以新竹地區民營高爾夫俱樂部導入智慧營運管理系統為個案，採單一個案研究設計，聚焦為期 15 個月、700 人日之轉型歷程 。研究運用 TOE 框架、自助服務技術與牛鞭效應等理論，對五位核心利害關係人進行半結構式訪談，結合技術規格、財務模型與產業報告進行三角檢證，並以主題分析與多情境 TCO／IRR／NPV 模型進行質、量化分析 。研究發現，系統採三階段實施：流程數位化（13 模組）、系統集成化（API 串接）、服務賦能化（KIOSK 與 App），有助降低導入風險 。在中性情境（會員 50%，年收 NT$2.21 億）下，系統投資 NT$560.5 萬僅佔年收 2.26%；含 20% 勞健保 on-cost 後，年度淨效益 NT$234.5 萬，回收期 28.7 個月，5 年 IRR 31.0%，NPV NT$376 萬，顯示財務可行性高於 8% 資金成本門檻（樂觀情境 IRR 達 75.6%，保守情境則約 3.45 年回收） 。
本研究建構高爾夫球場數位轉型架構，提出運動服務產業之多情境 IT-ROI 分析框架，應用於服務業營運分析，為後續相關研究與實務導入提供參考 。

Taiwan’s golf course industry faces aging membership, labor shortages, and inefficient rule-of-people management, making digital transformation essential. This study examines Private Golf Clubs in Hsinchu Area’s 15-month smart operations management system implementation (700 man-days) as a single case. Using the TOE Framework, Self-Service Technology, and the Bullwhip Effect, five semi-structured interviews are triangulated with technical specifications, financial models, and industry reports, analyzed via thematic analysis and multi-scenario TCO/IRR/NPV modeling. The system’s three stages—digitizing 13 internal modules, integrating external APIs, and deploying KIOSK and App services—reduce transformation risk. Under a midcase scenario (50% member ratio, annual revenue NT$221M), a NT$5.605M investment (2.26% of revenue) yields an NT$2.345M annual net benefit and a 28.7- month payback, with a 5-year IRR of 31.0%, above the 8% cost-of-capital threshold (rising to 75.6% in the optimistic scenario, while the conservative scenario recovers in about 3.45 years). The study proposes a digital transformation architecture and IT-ROI framework for golf operations, and extends the Bullwhip Effect to service operations. Keywords: , , , ,

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