探討台灣地區國際觀光旅館經營績效與智慧資本之關係

Study on the Relations in between Operational Performance and Intellectual Capital for International Hotels in Taiwan

陳富強(Fu-Ciang Chen) ； 方顯光(Hsien-Kuang Fang) ； 李佩霓(Pei-Ni Li)

《全球管理與經濟》 12卷2期 (2016/12) Pp. 17-38

https://doi.org/10.6565/JGME.2016.12(2).2

摘要

本研究主要是評估台灣地區國際觀光旅館經營績效，並探討經營績效與智慧資本之關係，從台灣地區國際觀光旅館營運分析報告選取51 家國際觀光旅館98-101 年資料為研究樣本。本文實證分析結果，首先國際觀光旅館經營效率無效率原因主要來自純技術效率（PTE）所產生者較多，且有32 個決策單位（DMU）屬於混合無效率，不僅須改變投入與產出項比例，亦應調整其投入規模，才能達到整體有效率；其次發現大型國際觀光旅館與位在中、北部區域國際觀光旅館整體經營效率較佳；其三國際觀光旅館各期生產力雖皆有成長，但增加幅度卻有減緩的趨勢，且各年麥氏生產力指數（MPI）雖有成長，主要是技術變動（TC）的成長，但100 至101 年技術效率變動（EC）卻低於1，其主要原因是EC 的衰退，且純技術效率變動（PEC）與規模效率變動（SEC）亦皆有衰退；其四旅館經營類型，有26 家屬於低效率但高生產力之旅館為最多，顯示台灣國際觀光旅館較多屬於具有發展潛力之旅館，最後發現台灣地區國際觀光旅館智慧資本表現愈好，其整體經營績效愈佳。

關鍵字

經營績效 ； 智慧資本 ； 生產力

並列摘要

This research is to evaluate the operation performance of international hotels in Taiwan and further discuss their relations in between operational performance and intellectual capital. Within the operating analysis report of the hotels throughout 2009 to 2012, 51 hotels have been chosen as the research sample. According to the studies, there are 4 conclusions as followed. First of all, the hotels with the matter of PTE have become the primary reason resulting in less effectiveness and the DMU in 32 hotels are mix-inefficiency. Under this circumstance, it is recommended to adjust the input and output of the production ratio and change its investment grade in order to perform effectively. Second, the hotels distributed in the northern and middle regions of Taiwan have shown a better operational performance. Third, the production slightly increases throughout each phase and the MPI index increases with the result of TC. Throughout 2011 to 2012, the EC has been below 1 as the result of the downgrade of the PEC and SEC. Last of all, 26 out of 51 hotels are labeled as low effectiveness and high performance hotels, indicating that the international hotels in Taiwan have high development potentials.

並列關鍵字

Management Performance ； Intellectual Capital ； Productivity