台灣國際觀光旅館經營績效的決定因素

Performance Determinants of International Tourist Hotels in Taiwan

楊佰蒨(Bai-Chien Yang)

指導教授 ： 曾翊恆

元智大學/管理學院/經營管理碩士班(國際企業學程)/碩士(2011年)

摘要

近年來國人對休閒產業的重視與觀光品質需求的提升，政府高度重視觀光產業對國家經濟發展的重要性，加上來台觀光旅客逐年增加，旅館產業成為觀光首要重點。本研究綜合以往研究的績效指標，並把地區別、連鎖以及國際連鎖三項虛擬變數列入考慮。再根據歸納的旅館績效探討變數中，選擇出四個績效變數為本研究探討的對象，本研究探討旅館績效的變數為稅前利潤率、總營業收入、總營業支出以及客房住用率。研究對象為臺灣地區國際觀光旅館共61家，經由迴歸分析2000年至2009年台灣國際觀光旅館後，本研究將SARS列入考量變數，將10年資料分為兩段期間，分別為2000-2003 (SARS前)，以及 2004-2009 (SARS後)，探討三段期間迴歸分析的結果，前後期間的結果並無太大差異，SARS對於旅館業的影響只是短暫的衝擊。不同地區對國際觀光旅館的績效有顯著影響，可以見得，地點選擇對國際觀光旅館是相當重要。而國際觀光旅館加入國際連鎖系統對旅館績效並不顯著。

關鍵字

國際觀光旅館 ； 營運績效 ； 連鎖

並列摘要

Taiwanese started to attach importance to leisure industry and the quality of Travel and Tourism in recent year. As such, Taiwan government pays more and more attention to the national economic development brought by the tourism industry. It is expects that the number of inbound visitors has been increasing continually. The lodging is very important for visitors. This study integrated the performance indicators from previous literatures in order to understand the relationship between the related variables of international tourist hotel. In this thesis, there are three dummy variables which including location, chains, and international chains have been considered in the causal relation of variables. Then, four performance measures, which based on hotel performance variables, were included: (1) Pretax profit rate, (2) Total revenue, (3) Total expenditure, (4) Occupancy rate. The sample of 61 international tourist hotels was covered. After multiple regression analysis of international tourist hotels from the first period of 2000 to 2009, the factor of SARS is considered in the study. The data is then divided into two additional periods, which is 2000-2003 (before SARS) and 2004-2009 (after SARS). The result of these two periods is no different; which means that SARS outbreak was a short impact for Taiwan hotel industry. The result showed that difference location has significant impact on international tourist hotel performance, and there is mostly no significant relationship between hotels participated into international chains system and the hotel operating performance.

並列關鍵字

International tourist hotel ； operating performance ； chains

參考文獻

Chuang, H. Y. (2008). A Study on Competitive Behavior and Performance of International Tourist Hotels in Taiwan. National Taiwan University of Science and Technology Repository.

Liu, H. H. (1998). An Empirical Study on the Relationship between Macro Economic Variables and Hospitality Stock Return in Taiwan. Chinese Culture University

Huang, E. E., Lan, C. Y., and Kuo, B. S. (2007). Asymmetry in Exchange Rate Pass-Through to Taiwan Import Prices: The Potential Role of Menu Costs. Institute of Economics, Academia Sinica, 35(4), 439-472.

Chen, Y. Y., Wang S. T., Shih, S. L., and Chou, C. L. (2000). International Strategy Analysis for International Chain Hotel and American Chain Restaurants Industry. National Taiwan University Center for International Business.

Chung, H. M., Chou, P. F., and Sun, E. Y. (2009). Financial Econometrics: Application of Eviews. Shinlou Books.