結合平衡計分卡與資料包絡分析法 -應用於國際觀光旅館標竿管理之探討

An Application of Integrating Balanced Scorecards and Data Envelopment Analysis on International Tourism Hotel Management Benchmarking

石家瑜(Chia-Yu Shih)

指導教授 ： 鄧迺鏞

朝陽科技大學/管理學院/休閒事業管理系/碩士(2010年)

摘要

摘 要
本研究主要藉平衡計分卡(Balanced Scorecard, BSC)的觀點，結合資料包絡分析法(Data Envelope Analysis, DEA)，以交通部觀光局中華民國96年臺灣地區國際觀光旅館營運分析資料評估58家臺灣地區國際觀光旅館之營運效率。目的係在瞭解臺灣地區國際觀光旅館之營運效率及生產規模，以各受評單位之差額變數(slack)，分析相對無效率單位在各指標項目之改善方向並選出標竿夥伴(benchmark firms)，讓旅館業者明瞭未來之營運方向及後續研究之參考。
本研究結果（一）規模報酬方面：有15個受評單位處於固定規模報酬狀態占25.86 %，表示受評單位處於最適狀態；13個受評單位處於規模報酬遞增狀態占22.41 %，表示要擴大營運規模才可以獲得更佳經營效率。（二）標竿旅館方面：受評單位的被參考次數大於1次以上者共有16個占27.59％，可當作國際觀光旅館之標竿夥伴。（三）差額變數方面：有37個受評單位應減少營業費用、客房數、員工人數，以台北華國大飯店為例，如果要達到有效經營在投入方面必須減少營業費用128.283百萬元、減少客房數706間及減少員工人數620.853人。

關鍵字

差額變數 ； 國際觀光旅館 ； 平衡計分卡 ； 資料包絡分析法 ； 標竿夥伴

並列摘要

The performances from 58 international tourist hotels in Taiwan were measured by applying the concept of Balanced Scorecard (BSC) and Data Envelope Analysis (DEA), which based on the analyzed operation information of International Tourist Hotels in Taiwan published by Tourism Bureau of Republic of China, 2007.The objects of study were to understand the performance and the profitability scale of international tourists hotels in Taiwan. A slack provided the strategy of improvement for these measured as inefficient hotels in the every index and chose benchmark firms as a guide for the future performance by tourist hotels.
The results of this study were categorized into three aspects that described as followed. The first, in the returns scale aspect, there were 15 measured hotels (25.86%) staying in the status of constant returns to scale, it means that 15 measure hotels were staying the best situation. Hotels were staying in the status of increasing returns to scale was 13 which were 22.41%, that indicated to get the better performance, enlarging their operation scales were needed. The second, the aspect of the benchmark hotels, there were 16 hotels (27.59%) were referred more than 1, which could be benchmark firms for international tourist hotels. Finally, in the slack aspect showed that the 37 hotels should reduce the operation expense and the number of employee. In the case of Imperial Hotel Taipei, the operation has to diminish the expense of NT.128.283 million dollars, decrease the number of 706 rooms, and reduce the number of 620 employees in order to approach the efficient performance.

並列關鍵字

slack、benchmark firms ； Data Envelope Analysis ； Balanced Scorecard ； Intern

參考文獻

2. 王斐青，洪維廷，尚瑞國（2004）。臺灣地區國際觀光旅館經營型態與經營效率之衡量。亞太經濟管理評論，7 (1-2)，109-123。

4. 王媛慧，李文福，翁竹君（2007）。台灣國際觀光旅館業生產力與效率分析：隨機邊界距離函數之應用。經濟論文叢刊， 35 (1)，55-88。

7. 朱昌樑（2001）。大陸台商企業員工離職意願之研究-以電子業為實證對象。中原大學企業管理研究所，碩士論文。

12. 李逸安（2008）。國際觀光旅館國際化程度對經營效率之影響。國立中興大學應用經濟學系，碩士論文。

15. 邱瑤琪（2000）。員工福利滿意度之研究-前因後果。中原大學企業管理研究所，碩士論文。