汽車旅館業經營成本制度之研究－－以M汽車旅館為例

A study of activity-based costing applied to motel’s management – a case study of M Motel

汽 車旅館產業環境競爭劇烈的情況下，經營業者為了求生存，必須嚴格地控管各項作業成本，以利企業生存，故本研究將應用「作業基礎成本制度」改善成本估算正確性，幫助企業分析合理的成本。本研究以台北縣個案汽車旅館為例，探討ABC 制度應用於汽車旅館，精確計算各房型產品之真實成本，決定房型的理想訂價。由ABC 制度分析經營成本發現個案汽車旅館中，「日式、中國、浪漫、歐風風格」四種房型傳統成本分析有高估現象。相反的是「時尚風格」與「民族風格」傳統成本分析有低估現象。而「帝王行宮風格」房型之傳統成本分析與ABC 制 度分析兩者差異值並不高。綜觀整體營運績效發現個案汽車旅館，發現「浪漫」、「歐風」等坪數小價位相對便宜之房型營業績效佳。反觀「帝王行宮風格」房型雖 然面積最大設備最豪華但是報酬率偏低，卻耗費較高的成本費用，故建議未來開展分店時房型規劃應以小面積經濟實惠之房型進行設計規劃，以提升整體營運績效。

W ith the motel industry married a fiercely competitive industry environment, the operators need to stringently monitor a host of operating costs in order to secure a survival niche, which has prompted the study to attempt to apply the 'Actual-based costing system' to improve the accuracy of cost estimation, which will help the businesses estimate rational costs. The study aims to examine applying the A.B.C. system in the motel industry by focusing on a given motel in Taipei County as the case example to precisely calculate the true cost of various room types and to determine the optimal price by room type. The operating cost analysis derived using the A.B.C. system has found that in the case example motel, the four types of the 'Japanese style, Chinese style, romantic style and European style' rooms are found to be overestimated in the conventional cost analysis. On the contrary, the 'trendy style' and the 'ethnic style' room types have been underestimated in the conventional cost analysis. While the 'imperial villa style' room type has been found with little disparage by the conventional cost analysis and analysis by the A.B.C. system. To gauge the overall operating performance as a whole, it has been found that the 'romantic style' room type with the smaller ping count and lower cost room types found with better revenues,, respectively, putting them in second place and third place, which indicate the cause, as analyzed, can be attributed to rooms with smaller ping count are chapter but with the same functions, thus garnering better revenues. On the contrary, the 'imperial villa style' room type, which although has the biggest floor space and is most luxuriously appointed, has inadvertently had a lower return ratio, but consuming higher cost expenditures, it is thus recommendable in the future branch expansion that the room types be designed and developed along the premise of smaller floor space of economic room types to better excel the overall operating performance.