基礎作業成本制及層級分析法應用於民宿房價訂價策略

Application of Activity-Based Costing and Analytical Hierarchy Process in BnB pricing Strategy

袁鳳清(Fong-Ching Yuan) ； 李家賢(Chia-Hsien Lee)

《觀光與休閒管理期刊》 7卷1期 (2019/06) Pp. 79-90

https://doi.org/10.6510/JTLM.201906_7(1).0007

摘要

除了科技業，觀光業也是國內極力發展產業之一。台灣觀光所創造的外匯收入，不僅觀光產業獲利，包括餐廳、遊覽車、夜市、特產及百貨零售等周邊產業亦受惠。而由於旅客旅遊時通常最需要一個能舒服睡上一晚的地方，故旅宿業更是這一波風潮中最大的受惠者。然而，現在不再是由知名大飯店吃下這塊大餅，因為人們可以利用網路平台找到更便宜更符合自己需求的飯店，也更進一步帶動了「民宿」（Bed and Breakfast, BnB）的發展，由於民宿不像大飯店一般有所謂的標準化經營，民宿可以由老闆自己的理念創造出屬於自己的風格，找出屬於自己的客群進而創造收益。但發展出自己的風格就能穩定收入嗎？有學者以26家民宿SWOT分析結果，在競爭劣勢上：以「淡旺季差異大」佔46.2%。由此可知，民宿業者最主要的競爭劣勢就是淡旺季差異明顯。本研究希望藉由民宿在淡旺季的各項支出中，經由作業成本法及層級分析法的分析後，計算出各房間單位的實際成本，並整理出淡旺季合理的訂價策略。從實驗結果可以看出淡旺季的每棟成本不同，淡季時可以促銷成本較低廉的產品。

關鍵字

觀光業 ； 民宿 ； 作業成本法 ； 層級分析法 ； 訂價策略

並列摘要

Tourism becomes one of the most important industries in Taiwan. Tourism not only brings huge foreign exchange earnings, restaurants, tour buses, night markets, specialty products and department stores and other peripheral industries also benefit. Since travelers often need a place where they can sleep comfortably for a night, the lodging industry is the biggest beneficiary of this wave. Because people can use the Internet platform to find a cheaper and more suitable place to rest, it is no longer the hotel that monopolizes the whole market. It further led to the development of the Bed and Breakfast (BnB). The BnB does not have the so-called standard management like hotel. The owners of BnB can create their own style to find out their own customers and create income. Can they make a steady income by developing their own style? Based on the SWOT analysis of 26 BnBs, ＂Large difference between weak and peak season＂ in weakness is accounted for 46.2%. It can be seen that the main competitive disadvantage of BnBs is the obvious difference in the weak and peak season. The purpose of this study is to try to calculate the actual cost of each room unit through the analysis of Activity-Based Costing (ABC) and Analytical hierarchy process (AHP), and to sort out the reasonable pricing strategy in different seasons. The experimental results show that the cost of each building is different in different seasons, and the low cost products can be promoted in low season.

並列關鍵字

Tourism industry ； Bed and Breakfast (BnB) ； Activity-Based Costing (ABC) ； Analytical Hierarchy Process (AHP) ； pricing strategy