電影製作結合了有形與無形的資產，藉由票房產生影片的貨幣價值。本研究經蒐2002年至2012年上映的國產電影資料，建立電影票房與電影製作要素的迴歸模型，探討電影的價值如何產生。 研究結果發現國產電影票房會受到演員知名度、知名導演、上映時機以及是否為續集等因素的顯著影響，其樣本平均數的預測值可達實際票房的56.40%，此一結果或可做為電影工作者拍攝電影時向投資者募資或出資者決定是否出資的決策依據 The production of movies require tangible and intangible asset, then demonstrate their monetary value in box office. This research collects data of Taiwanese movies from 2002 to 2012. We construct a regression model for movie box office and its production elements and hope to find out the value creating elements of movies. The result suggests the box offices of Taiwanese movies are significant influenced by the actors’ visibility, director, timing and sequel. Averagely those production elements can estimate 57.14% of a movie’s box office. The result can be used by producers and investors for the reference of making decision.
