旅館業經營績效之研究－以台灣上市櫃之旅館為例

A Study Of Management Performance Of Hotel Industry--The Case Of Listed Hotels In Taiwan

丁誌魰(Chih-Wen Ting) ； 謝青燕(Ching-Yen Hsieh)

《環境與管理研究》 20卷1期 (2019/06) Pp. 97-113

https://doi.org/10.6725/JEM.201906_20(1).0005

摘要

本研究以2005年至2015年台灣上市櫃之旅館資料，利用DEA法計算台灣上市櫃旅館業之經營績效，而效率指標之選取，以營業費用和營業成本為投入項，以營業收入淨額、稅後淨利及每人營收為為產出項，分析各旅館之經營效率；另在公司屬性上，則以迴歸分析法探討上市櫃、員工人數及股本對經營績效之關係。研究結果如下：1.於CCR模式中有效率的旅館受評單位為3家，BCC模式中則為15家，而其效率之穩定度可由被參考的次數多寡而定。2.效率改善值上，投入項CCR模式以營業成本，BCC則為營業費用最需調整縮減之平均值為-8.43%和-6.19%，產出項上兩模式均為每人營收，應提升平均值分別為4434.037%和220.3654%。3.公司屬性方面，由迴歸分析法求得CCR模型之上市櫃和員工人數對於旅館績效有顯著影響；BCC模型則為上市櫃與旅館績效有顯著影響。

關鍵字

資料包絡分析法 ； 經營績效 ； 投入產出

並列摘要

This study aims at estimating the performance efficiency of listed hotels in Taiwan and explored the relationship between performance efficiency and corporation characteristics by extracting financial data of the hotels from 2005 to 2015 via DEA method. Regarding index for efficiency estimation, this study utilized the indexes of operating expenses and operating costs to measure the scale of input. Meanwhile, applying the indexes of operating revenue, net income and sales per employee to measure the scale of output. For the corporation characteristics, implementing regression analysis is the main method to figure out the relationship among performance efficiency of listed hotels, listed category, numbers of employee and capital-common stock. The results are cited as follows: 1. In CCR model, 3 units are classified as high performance efficiency; however, there are 15 units in BCC model. Therefore, the stability of listed hotels based on the reference frequency of data application. 2. On the value of efficiency improvement, through the analysis of the input item from CCR model based on the operating costs and operating expenses applied in BCC model. The average value could to be decreased respectively by -8.43% and -6.19%. Regarding output items, the sales per employee is the one needed most to be improved and increased. The average value to promote is respectively by 4434.037% and 220.3654%. 3. By the use of regression analysis, it is found that the listed category, numbers of employee from CCR model and listed category from BCC model have prominent impact on the performance efficiency of hotels.

並列關鍵字

DEA ； Performance Efficiency ； Input/output