利潤中心制度與臺灣地區國際觀光旅館經營效率：DEA方法之應用

Profit Center System and the Efficiency of International Tourist Hotels in Taiwan: An Application of DEA

王斐青(Fei-Ching Wang) ； 尚瑞國(Jui-Kou Shang)

《企業管理學報》 61期 (2004/06) Pp. 99-120

摘要

本文利用DEA方法衡量臺灣地區國際觀光旅館之經營效率進行衡量。在分析過程中，首先對樣本資料進行界外值檢測；接著對國際觀光旅館之經營效率進行估計；隨後以Mann-Whitney U統計檢定量檢定採行以及未採行利潤中心制度之國際觀光旅館彼此之問的經營效率是否具有顯著的差異。實證結果發現，在對資料進行界外值檢測時，並沒有發現任何一個國際觀光旅館可以被認定為具有影響力之界外值；Mann-Whitney U檢定結果顯示，實施利潤中心之國際觀光旅館與未實施者在總效率與純粹技術效率指標的差異具有統計顯著性，然而在規模效率指標的差異上則不具有統計顯著性。

關鍵字

利潤中心制度 ； 總效率 ； 純粹技術效率 ； 規模效率 ； 國際觀光旅館

並列摘要

The objective of this paper is to measure the overall efficiency, pure technical efficiency and scale efficiency of international tourist hotels in Taiwan. The empirical results indicate that with Mann-Whitney U test, the international tourist hotels with profit center system have significant and positive impact on overall efficiency and pure technical efficiency. However, there is no significant impact on scale efficiency of the international tourist hotels with profit center system.

並列關鍵字

Profit center system ； Overall efficiency ； Pure technical efficiency ； Scale efficiency ； International tourist hotel

參考文獻

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