探討國際觀光旅館之經營績效-結合平衡計分卡及資料包絡分析法

The Research on the Managerial Performance in the International Tourist Hotel Industry - Linking Balanced Scorecard and Data Envelopment Analysis

王緒鴻(Wang Hsu-Hung)

指導教授 ： 張德儀

國立高雄餐旅大學/餐旅學院/旅遊管理研究所/碩士(2006年)

摘要

本研究旨在探討台灣國際觀光旅館之經營績效。以台灣地區22家國際觀光旅館為研究樣本，藉由平衡計分卡四構面選取各構面之衡量指標與資料包絡分析法，評估2004年國際觀光旅館之相對經營效率其造成差異的原因，以達成策略管理目標。 研究結果顯示，台北與高雄地區國際觀光旅館中有高達77%之旅館顯現相對無效率，是由於在客房部獲利率、餐飲部獲利率、顧客滿意度、市場佔有率、服務收入比率與員工生產力等產出項目不佳，因而當期績效表現較差。以差額變量分析之結果提出旅館應如何調整各變數之整體改進量的建議，俾提升整體經營效率。旅館經營效率中會因地理區位及管理型態之不同而存在顯著差異，旅館之經營效率不因旅客客源與客房規模之不同而存在顯著差異。 本研究之實證結果分析相對有效率與相對無效率的旅館，讓業者了解各家旅館競爭經營之優劣勢並且提供旅館經營管理之建議。

關鍵字

國際觀光旅館 ； 經營績效 ； 平衡計分卡 ； 資料包絡分析法

並列摘要

The purpose of this study is to evaluate the Managerial Performance of International Tourist Hotel in Taiwan. This research includes 22 International Tourist Hotel in Taiwan as a sample. By linking with the four dimensions of Balanced Scorecard and selecting indications from each dimension and Data Envelopment Analysis, we discuss the differences of their Managerial efficiency of International Tourist Hotel and the reasons why it happened in 2004, and implement its strategic targets. The results revealed that as high as 77% of the International Tourist Hotel in both Taipei and Kaohsiung reveal relative inefficiency, and the main reasons to such inefficiency are owing to the bad outputs of room division profit rate, catering division profit rate, customer satisfaction, market share, service revenue and staff productivity resulting the worse current performance. Makes suggestions for hotels to adjust all the variables in order to enhance their overall operating efficiency. Besides, there was a significance difference in performance change due to difference in geographical location and management styles. However, there was no significance in managerial performance due to sources of customers and room size. Furthermore, the results benchmarking hotel groups and the efficiency frontiers to know more about the strength and weakness of their hotels as well their competitive positions. This research provides some suggestions to the hotel management.

並列關鍵字

International Tourist Hotel ； Managerial Performance ； Balanced Scorecard ； Data Envelopment Analysis

參考文獻

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