近年來隨著政治經濟及社會的進步，台灣已成功的申辦過許多大型的體育賽事，如2009年世界運動會、2009年聽障奧運會，以及2017年台北世界大學運動會的主辦權。舉辦大型的綜合性運動賽事，不僅可以替主辦單位吸引外界的目光，而且還可以替當地帶來人潮及經濟的成長。如何在有限的經費辦理出高品質的運動賽會往往是現今的主辦單位所會面臨的課題。
品質成本是現代企業界為了衡量和提高產品或品質而發展出來的一種以品質為核心的管理系統，品質成本的特性為它可以提升全面性的品質並降低失敗成本發生的機率進而減少失敗成本的花費。故本研究的主要目的為建構出大型綜合性運動賽會的品質成本指標、定義及各層級之權重，並以全國大專院校運動會為範本進行研究。本研究採用主題式訪談過去曾舉辦全國大專院校運動會之專家，得出品質成本在大型運動賽會之定義，接著透過德爾菲及AHP層級分析法得出大型運動賽會中品質成本之組成及各層級重要度之排序。
本研究結果發現，在大型運動賽會中導入品質成本之概念是可行的。在預防成本、鑑定成本、內部失敗成本及外部失敗成本中以預防成本被認為是評估大型運動賽會品質成本之最重要因子。在預防成本中又以「賽會場地設施之保養及更新」及「開閉幕典禮規劃」最為重要；在鑑定成本中以「正式與預備賽程安排」最為重要；在內部失敗成本當中以「決策錯誤」最為重要；在外部失敗成本當中以「對參賽職員抱怨處理」最為重要。研究結果冀望能提供未來有興趣辦理大型綜合性運動賽會之主辦單位做一個參考。

Hosting major sport event has been a tactic to the region and government to catch the eyes of people and medias. However hosting major multiple sport event can get some positive impacts such as improving tourism revenues, makes governments subsidize the construction, it often creates the economic deficit in those regions. In addition to this reason, to make a high quality event is very important, too. So in this study would construct the concept of quality cost in sport event (i.e., National Intercollegiate Athletic Games). Quality cost is a way to control the conference (prevention and appraisal cost) and non-conference cost (internal and external failure cost) in event, when we can reduce the non-conformance cost in event, the quality of sport event can be promoted undoubtedly. The purpose of this study is to clearly define the quality cost in sport event and measure the weights of quality cost criteria in hosting a major sporting event.
The research methods in this study are a literature review, a thematic analysis in depth interview, the Delphi Technique, and the Analytical Hierarchy Process. The data were processed using Microsoft Excel 2010 and Power Choice 2.0. We found the prevention cost was the most important components in quality cost of sport event. In every hierarchies of quality cost in sport event, “Update and maintain the facility”, “The planning of opening and closing ceremony”, “Set up the standard of operation process”, “Wrong decision making”, and “The complaint of players” should be mainly noticed.

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