過去企業傳統的績效評估制度,往往著重短期的財務指標,忽略企業策略目標與企業各階層子目標相溝通連結的重點,較無法適用於現今競爭激烈的企業環境。有鑑於此,近年來企業爲追求卓越績效,在傳統的績效評估制度中加入平衡計分卡觀點,擴增非財務性的指標,成爲較完整的績效評估制度。本研究第一階段以平衡計分卡之理論觀點,建構適合休閒渡假旅館之績效評估指標30項,再彙整出七個休閒渡假旅館績效評估因素。第二階段透過模糊層級分析計算各層級之績效評估因素與指標之權重,進而建立一套完整的休閒渡假旅館績效評估指標系統,以供相關休閒渡假旅館進行績效評估的依據。研究結果顯示績效評估因素層之「符合顧客需求之產品與服務(0.2171)」是最重要的,其次是講求「財務獲利能力(0.2055)」。以績效評估指標層而言,「顧客滿意度(0.0959)」排序第一,「營收成長率(0.0931)」排序次之。
The study uses the concept of the balanced scorecard which consists of four dimensions to develop performance indicators of resort hotel. First, the questionnaires are mailed to the managers of resort hotels in order to find the key factors and indicators. Based on the result, it consists of seven key performance factors. Then, the study applies fuzzy AHP to measure the key factors and indicators’ weights. Finally, a performance appraisal system for resort hotel by indicators is established for reference. The result shows the weights of the most important factors are ”customized service and product (0.2171)” and ”competence of finance gain (0.2055).” The weights of key indicators are ”customer satisfaction (0.0959)” and ”profit growth rate (0.0931).”