摘 要 本研究整合藍海策略與平衡計分卡,企圖為台灣觀光旅館提出一個策略研擬與績效評估之新方向。首先,針對92家台灣觀光旅館業者從事問卷調查,接著以高雄寒軒國際大飯店做實例探討。結果顯示: 大部份台灣觀光旅館業者仍處於紅海市場的競爭。藍海策略因素分析可分為四構面: 「四大原則」、「提升」、「消除與降低」以及「創造」,除了「消除與降低」因素外,其餘均與財務績效指標達顯著的因果關係。平衡計分卡的顧客面、企業內部流程面和學習與成長面等與財務績效指標均達顯著的因果關係。其中,「顧客面」與「財務績效」成正相關且最為顯著。結果證實,整合藍海策略和平衡計分卡對提升台灣觀光旅館的財務績效具有顯著影響。 關鍵字: 藍海策略、 平衡計分卡、紅海市場
Abstract This study integrates blue ocean strategy and the balanced score-card from questionnaires and case study to explore developing strategy and performance evaluation of hotels in Taiwan. The factor analysis of blue ocean strategy in hotels can be separated into four dimensions: the four formulating principles, raising, eliminating and decreasing, and creating. These dimensions are significantly associated with financial performance indicators and have a cause-effect relation, exception eliminating and decreasing factor. Balanced score-card in hotels can be separated into four aspects: customer dimension, internal business process, employee satisfaction, and information technology. The four aspects are significantly associated with financial performance indicators and have a cause-effect relation, while customer dimension is most positively and significantly associated with financial performance. Therefore, integrating blue ocean strategy and the balanced score-card is significantly associated with the financial performance of hotels in Taiwan. Keywords: Blue Ocean Strategy; Balanced Score-card; Red Ocean Market