臺灣國際觀光旅館經營績效影響因素之探討：Panel Data模型之應用

The Investigation of Business Performance for International Tourism Hotels in Taiwan, Applying the Panel Data Model

廖成文 ； 張瓊嬌 ； 洪秋蘭

《萬能商學學報》 21期 (2016/07) Pp. 69-84

摘要

「地球村」概念下，觀光產業被稱為二十一世紀最富發展潛力的產業，其中住宿業中「國際觀光旅館」佔關鍵性的一環。為瞭解產業致勝的經營關鍵成功因素。以54 家國際觀光旅館為研究對象，實證樣本資料取自交通部觀光局「中華民國97年至101年臺灣地區國際觀光旅館營運分析報告」之財務次級資料，樣本期間自2008起至2012年止。利用追蹤資料（Panel Data）固定效果模型分析影響國際觀光旅館經營績效之因素。研究結果發現影響國際觀光旅館經營績效之關鍵因素，在餐飲部門有餐飲部員工人數、餐飲成本、住用率及平均房價，均與餐飲收入具有正向顯著影響；在客房部門有客房數、住用率、平均房價及餐廳面積，均與客房收入具有正向顯著影響；影響旅館整體績效有客房數、總營業支出、住用率及平均房價與總營業收入有正向顯著影響，而員工人數與總營業收入呈負向顯著影響。

關鍵字

國際觀光旅館 ； 經營績效

並列摘要

As the ＂global village＂ concept, tourism industry become the most potential developed industry in 21st century, and in which the international tourism hotels play the critical key role. This paper adopts the Panel Data fixed-effects model to investigate the key successful factors, by retrieving financial secondary data of 54 international hotels from the Republic of China international tourist hotels in Taiwan from 2008 to 2012. The results reveal that first, the factors, the employees number, catering cost, occupancy rate, average rate per guest have positive significant effects on catering income for catering department. Then, the factors, rooms number, occupancy rate, average rate per guest, the restaurant area have positive significant effect on catering income for rooms sector. Finally, the factors, rooms number, total operating expenses, occupancy rate, average rate per guest, have positive significant effects on operating income. The employees number has negative effect on operating income.

並列關鍵字

International Tourism Hotels ； Business Performance ； Panel Aata ； Fixed-Effects ； Panel Data