- 學位論文
COVID-19對旅行業營運及財務績效的影響-以三家旅行社為例
The Impact of COVID-19 on Operational and Financial Performance in Tourism : Evidence from Three Travel Agencies
摘要
019年COVID-19 的爆發，旅行業的市場受到嚴重的影響，根據各國政府的防疫政策不同，讓旅行業者無法賣出旅遊產品給消費者導致營收銳減，各家旅行社不得不研究新型態的行銷策略來進行危機的處理。本研究採用個案研究方法，以雄獅、鳳凰及山富等三家上市櫃旅行社為研究對象，探討他們如何在疫情之影響下所制定的銷售策略及營運方向，將公司營運方向轉型並於繼續經營下進行危機處理，以及如何改變自身行銷策略，以拓展新市場。 本研究使用三家旅行社2019年至2022年之財務報表等資料，比較疫情前後之本期稅後損益、股東權益報酬率、資產報酬率、每股盈餘、營業毛利率、營業利益率、稅後淨利率這7項數據，觀察及分析整理出三家旅行社在疫情期間，公司營運及財務績效之變化。 研究發現各旅行社在疫情期間，著重在國民旅遊的商機，規劃各種上山下海的旅遊行程，造成營業毛利率不降反升的情況。此外，鳳凰旅行社靠著亞洲航線及美洲航線的維持與政府補助，在2020年及2021年的疫情期間仍能維持獲利。
並列摘要
The outbreak of COVID-19 in 2019 has seriously affected the travel industry market. According to the epidemic prevention policies of various countries, travel operators cannot sell tourism products to consumers, resulting in a sharp drop in revenue. Travel agencies have to study new marketing strategies to deal with the crisis. This study adopts the case study method and takes Lion Travel Service CO., Phonex Tours and Richmond Tours three travel agencies as the research objects. Analyze how they adopt sales strategy and operation direction under the influence of the epidemic, transform the company's operation direction and carry out crisis management while continuing to operate, and how to change their own marketing strategies to expand new markets. This study uses the financial statements of three travel agencies from 2019 to 2022 to compare 7 items of financial data before and after the epidemic, including after-tax profit and loss, return on shareholders’ equity, return on assets, earnings per share, operating gross margin, and operating profit margin , After-tax net interest rate, to observe and analyze the changes in the company's operating and financial performance during the epidemic period of the three travel agencies. The study found that during the epidemic period, travel agencies focused on the business opportunities of national tourism and planned various travel itineraries, resulting in a situation where the operating profit margin did not fall but rose. In addition, relying on the maintenance of Asian and American routes and government subsidies, Phonex Tours can still maintain profits during the epidemic in 2020 and 2021.