離職管理相較於人力資源流程(選、訓、用、留)各階段管理，這個議題是相對較少探究的研究主題。離職管理相關文獻多以探討員工離職狀況，對離職率很少有深度的探討，而其中研究對象多以醫護人員和其他產業公司居多，針對高離職率的旅館業相關研究較少。故此，本研究主旨在探討：(1)台灣旅館員工離職概況；(2)離職管理的重要性；(3)旅館業最適離職率。以台灣9家上市櫃旅館業公司為研究對象，資料來源為台灣經濟新報資料庫，統計時間為2007至2016年，運用散佈圖與趨勢線分析個案資料離職率與財務績效之關係，其中財務績效以營業利益率及每人營業利益來衡量。

研究結果顯示，台灣旅館業離職率在37至50%之間，離職率整體仍有上升的趨勢，對於旅館員工離職管理的策略須有進一步的研究。離職管理重在員工離職前的預防，透過留任員工及主動控制員工離職率，建全的離職管理可以讓員工離職對企業的影響正面大於負面。個案研究中的飯店公司財務績效最適離職率其平均值，營業利益率為18.8%，員工每人營業利益則為19.4%。趨勢線多呈現倒U字型的曲線關係。本研究合併個案的趨勢線，可發現最適離職率範圍在15至25%之間，離職率過高財務績效顯然就會降低，而離職率過低財務績效並沒有提高，反而是下降的。由此可見，離職率並不是越低就越好，當然離職率也不能太高，而是控制員工離職率在一定的範圍內，財務績效才會達到最佳表現。

Employee turnover management is a relatively rare research issue in HRM field. The relevant literature on employee turnover management mostly discusses the employees’ intention to leave. Issues regarding to staff turnover rate are still in need to investigate. This type of study are mostly focused on the medical staff and other manufacturing industry. Relatively few studies pay attention to the hotel industry, which is known for its high employee turnover rate. Therefore, this study aims at exploring: (1) employee turnover in the hotel industry in Taiwan, (2) the importance of separation management and employee turnover management, and (3) the optimal turnover rate for the hotel industry. The research employs the open financial data of the nine hotel companies listed in Taiwan stock Market from the Taiwan Economics Journal Database. The period of statistical data ranges from 2007 to 2016. The scatter and trend lines are used to analyze the relationship between employee turnover rate and financial performance in each case hotel. Financial performance is measured by the operating profit rate and the operating profit per employee.

The results show that the hotel industry in Taiwan had an average employee turnover rate from 37 to 50%. The overall employee turnover rate is still in an upward trend. Further research is needed on the strategy for managing staff turnover rate. Employee turnover management focuses on the prevention of employees before they have intention to leave the company. By retaining employees and actively controlling the turnover rate of employees, the resignation management can make the impact of employee turnover on the company in a positive influence.

The research found, among 9 surveyed hotels, the average operating profit rate is 18.8%, and the average profit per employee is 19.4%. The trend line mostly presents an inverted U-shaped curve relationship. In this study, the trend line of the embedded cases shows that the best optimal turnover rate ranges from 15 to 25%. If the turnover rate is too high, the financial performance will obviously decrease. However, the lower the employee turnover rate, it will not always bring the higher financial performance. Thus, the principle of “the lower the turnover rate, the better the company performance” is in doubt. Of course, the turnover rate should not be too high. Instead, the employee turnover rate will be controlled within a certain range, and the financial performance will achieve the best performance.

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