運用平衡計分卡建構餐館業績效指標—以高雄市某義式餐館為例

Using Balanced Scorecard to Construct the Performance Index in Restaurant Industry-An Example of Italia Restaurant in Kaohsiung

李景絨(Jing-Rong Li)

指導教授 ： 蘇錦俊

義守大學/管理學院/企業管理學系/碩士(2016年)

摘要

對於台灣餐館業而言，面對快速變化且競爭激烈的市場，必須發展出更具彈性的策略方法。過去文獻餐館業大多探討服務人員構面或菜單工程，鮮少以綜觀的角度去檢視餐館整體營運狀況。過去餐館產業常以單一財務指標來檢視餐館績效表現，但為求永續發展及有效評估餐館業整體績效，就必須發展出更有系統的策略方法及多元的評量績效指標。本研究主要以平衡計分卡之概念，探討影響餐館業財務構面之動因，並以高雄市某義式餐館為研究對象，個案資料時間為2014年3月至2016年4月。本研究參考過去餐飲文獻所提及之評估項目，以平衡計分卡概念彙整成各構面項目，形成本研究之最終績效指標。同時，並以逐步迴歸分析建構影響餐館業財務構面之模型。
研究結果發現:(1)財務構面方面，新產品業績與淨利率呈顯著正相關，顯示菜單獲利能力的重要性；但新產品業績與食材成本比率呈顯著正相關，代表近幾年的新菜單雖可有效讓營業額提升，但其相對付出的食材成本比率也隨著提高；(2) 顧客構面方面，顧客滿意度程度與人事成本比率呈現顯著正相關，顯示若要提升顧客滿意度相對就要付出高的人事成本；(3) 內部流程構面方面，餐廳座位週轉率與淨利率呈現顯著正相關，若能從工作效率、工作流程、供餐速度進而提升餐廳座位週轉率，便能有效提升淨利率；而顧客滿意度與餐廳座位週轉率呈現顯著負相關，但與人事成本呈現顯著正相關，顯示當顧客越多時，顧客滿意度是下滑的，且人事成本付出越多，越能提升顧客滿意度；(4) 學習成長構面方面，持續改善服務設施與品質與淨利率呈現顯著正相關，顯示員工若能夠提出有效改善工作效率的方法且被接受時，將能有助提升現場工作效率進而帶動餐廳座位週轉率，以提升淨利率。

關鍵字

餐館業 ； 績效指標 ； 平衡計分卡

並列摘要

In this competitive era,the company must develop more flexible performance evaluation methods. However,restaurant company often evaluate the company performance by financial performance. Previous studies suggested that the company should develop more comprehensiveevaluation methods.The research mainly discusses the reasons that might influence the financial perspective of catering industry with The Balanced Scoredcard and it takes an Italian restaurant in Kaohsiung City as its research target. The data of the cases are from March 2014 to April 2016. The previous studies mostly focus on the facets of service and menu; yet few of them make a comprehensive survey to look into the restaurant’s state of operation. Thus, the research primarily uses thedisciplines that those previous studies focus on and alsoaggregates all the items of every perspective with The Balanced Scoredcard. Finally, it uses Stepwise Regression Analysis to construct the pattern that influences the financial perspective of catering industry.
The research indicates the following points in four perspectives. First, for the financial perspective, thesales performance of a new product has a positive correlation with the net profit margin, which shows the importance of the earning power of menu. However, the sales performance of a new product also has a positive correlation with the cost of ingredients, which means that although a new menu may effectively boost the revenue, the cost of ingredients relatively rises along with it. Secondly, for the customer perspective, the customer satisfaction has a positive correlation with the cost of labor, which shows that if a restaurant wants to improve the customer satisfaction, it has to bear the higher cost of labor relatively. Next, for the business process perspective, the table turnover rate has a positive correlation with the net profit margin. If a restaurant can enhance the table turnover rate from the efficiency, the process and the speedof service at work, it can also effectively lift its net profit margin. However, the customer satisfaction has a negative correlation with the table turnover rate yet has a positive correlation with the cost of labor. The customer satisfaction will decrease when there are more customers. Besides, the more the restaurant pays for the cost of labor, themore likely it can boost the customer satisfaction. Last, for the learning and growth perspective, improving the servicefacility and quality constantly has a positive correlation with the net profit margin. When the employee can suggest an effective and accepted way toimprove the efficiency at work, it can contribute to the efficiency in the workplace and also invigorate the table turnover rate to raise the net profit margin.

並列關鍵字

Catering Industry ； Performance Indicators ； Balanced Scorecard

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