臺灣飯店業經營績效之分析與影響因素之檢視

The Analysis of Operating Performance of the Hotel Industry in Taiwan and the Investigation of the Impact Factors on Performance

由於觀光業為大多數國家在經濟發展與產值之重要影響來源，因此在產業的發展與推廣上受到關注，因此臺灣飯店業之經營績效是否處於最適狀態則有其檢視之價值。本研究之研究樣本期間為2014年7月至2019年6月為期間之60筆月資料，共計31家臺灣旅館服務相關企業。研究方法包括資料包絡分析法、Pearson相關分析、獨立樣本T檢定、單因子變異數分析及Tobit迴歸模型。研究結果發現，多角化經營策略、開設分店、大型規模飯店、以及無上市櫃對於效率值有正向的影響。而上市飯店之經營績效高於上櫃飯店，但上櫃與上市之飯店效率值之間無顯著差異。最後，本研究透過Tobit迴歸分析發現，住用數、大型規模、有上市櫃與多角化經營等皆為正向顯著之影響變數。

Since the tourism industry is one of main influential factors on economic development and output values to most countries, it receives attention to the development and promotion of the industry. Therefore, the issue that whether the operation efficiency of the hotel industry in Taiwan is under optimality is worth being investigated and is the goal of the study. The sample period of this study is from July 2014 to June 2019 with 60 monthly data. The number of sample firms is 31, including listed, OTC, and unlisted ones. The methodology covered in the study includes data envelopment analysis (DEA), Pearson correlation analysis, independent sample T-test, single factor variance analysis and the Tobit regression model. The results are as follows. First, the factors of diversified business strategies, opening branches, large-scale hotels, and unlisted firms have a positive impact on efficiency. Second, although the operating performance of listed hotels is higher than that of listed ones, the difference in efficiency is minor. Finally, through Tobit regression analysis, it is found that the occupancy number and the dummy variables of large-scale hotels, listed hotels and diversified operations are positively and significantly influential variables.