住房率及不確定需求對台灣國際觀光旅館成本結構之影響

Hotel Cost Structure, Uncertain Demand, and Occupation Rate

林冠伸(Kuan-Shen Lin)

指導教授 ： 葉家瑜

國立暨南國際大學/管理學院/經濟學系/碩士(2009年)

摘要

近年來隨著科技與經濟的發展，使得國際貿易以及國際旅遊成為全球的重要產業之一，尤其在國際旅遊產業。因為觀光為無汙染的綠色產業，許多國家正積極的推行國際觀光，台灣政府也正積極的推動各項觀光產業，而旅館產業為觀光休閒的基礎產業，且國際觀光旅館為國外觀光客來台的主要住宿的地點，是旅館產業的國家形象表徵。故本研究主要以探討台灣國際觀光旅館共69間為研究對象，藉由其1998年至2007年的年度營運資料，探討旅館成本控制與管理策略等議題。
旅館產業具有不可儲存性、短期供給無彈性、資本密集且固定成本高、不可移動性以及需求的波動性等特性，導致旅館產業會面對到不確定需求導致住房率變動之問題，而過去在研究旅館產業之成本結構時，往往忽略旅館產業面對到不確定需求及住房率之問題，故本研究針對不確定需求以及住房率是否會影響台灣國際觀光旅館之成本結構為主要探討目的。
實證結果顯示，需求不確定性以及住房率皆會使得台灣國際觀光旅館的成本結構改變，當旅館面對到較大的需求不確定性時會導致成本的增加，當住房率較低時也會導致成本的增加，本研究建議旅館可以透過與其他產業的合作或是透過價格的策略來減低不確定需求以及增加住房率。

關鍵字

不確定需求 ； 住房率 ； 旅館 ； 觀光產業

並列摘要

Pursuing after the technology and the economic development worldwide, the international trade and the international tourism became more and more important, especially the tourism industry. Because tourism industry simply produces green products, it generates a lot of interests for many countries to endorse the tourism business domestically. So does Taiwan government. Hotels are essential industry of tourism. The international tourism hotels are the main lodging place for foreign tourists, i.e., they are the symbol of the country. Therefore, this study collects sixty-nine international tourism hotels from year 1998 to 2007, to examine their cost controlling and management strategies.
Since hotels mainly sell their service, the properties of the industries mainly include: (1) they can not store their products; (2) their supply is inelastic in short-run; (3) their cost structure is capital-intensive and has high fixed costs; (4) they can not adjust their input factors flexibly; (5) they face high demand fluctuation, which cause the hotels need to deal with the uncertain demand and occupation rate problem. However, previous research usually neglected those problems when analyzing the cost structure of hotel industry. This study, therefore, aims to find out if the uncertain demand and occupation rate fluctuation can cause changes of the cost structure of Taiwan international tourism hotels.
The results show that uncertain demand and occupation rate fluctuation do cause the change of the cost structure. When hotels face larger uncertain demand, their cost increases; lower occupation rate increases the cost, too. This research suggests that hotels could cooperate with other industries or use price strategy to decrease their uncertain demand and increase their occupation rate.

並列關鍵字

uncertain demand ； occupation rate ； hotel ； tourism industry

參考文獻

葉樹菁(2008)，「中華民國96年台灣地區國際觀光旅館營運分析報告」，交通部觀光局

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