以下本研究針對所發現的問題與重要結果，分別針對觀光旅館實務界以及後 續研究者提出建言：
一、 致實務界之建議
(一) 國際觀光旅館成功經營的基本條件
1. 強調成本之控制：國際觀光旅館的餐飲部門變動成本較高且較難掌控，
如將餐飲部門收入視為重要收入的觀光旅館，需加強此方面成本的控 制。此外，如客房部門與餐飲部門的營收比例相當時，應該思考如何增 加客房部門的住宿率？而並非加強餐飲部門的營收去貼補客房部住宿率 不足所帶了的損失，產生了本末倒置的情形。在成本結構上，客房部的 初級固定成本極高，但管銷費用的比例卻較餐飲部來的低，因此如何提 高客房部的住宿比例才是國際觀光旅館最應思考的本質。
2. 利用策略聯盟方式，增加營收管道：在現今國際觀光旅館競爭愈來愈激 烈的時候，業者可以思考與其他業者策略聯盟的方式，更加穩固顧客之 來源，例如透過與各家航空公司、著名旅遊據點配套方案之合作，擴展 各種客源之可能性。
(二) 對荷蘭國際觀光旅館之建議 1. 學習台灣的策略因應靈活度
荷蘭地區的旅館由於外在產業環境較為優越，不需推出各種促銷方案客源即 有固定的比重；但是如果遭遇到大環境的變動影響時，例如 911 事件造成全 球觀光客遽減，在此情形下荷蘭旅館的策略運用上也許可以參考台灣方面的 作法，隨時依據環境變動推出促銷方案，例如去年 SARS 事件，台灣旅館業
除了在價格上積極促銷外，在飯店硬體也馬上做出反應，降低消費者疑慮，
透過配套措施，積極擴展客源。
(三) 對台灣國際觀光旅館之建議
1. 學習國外管理會計資訊的運用，重視專業
從本研究的結果可以看出，國外在管理會計資訊的運用程度較台灣要高出許 多，也十分肯定會計專業一些技巧的運用；台灣方面學術與實務上的運用仍 有一段極大差異，必須在高階主管重視會計專業上貢獻，才能推動管理會計 資訊在觀光旅館業的施行。
2. 與學術界合作，診斷企業營運方式
相較於國外業者，台灣方面與學術界的合作情形較不普及，如能透過建教合 作的方式，推動學術界幫助企業界進行診斷，一方面可以推動管理會計在企 業界的實施，另一方面學術界也可進行一些理論上的驗證並測試其可行性。
二、 致後續研究建議
(一) 擴大個案訪談的數量
本研究僅以四家個案國際觀光旅館進行管理會計資訊運用程度的假設驗證 與探討，在跨國會計運用程度的比較上屬於會計個案研究法中的理論發現型 探索式個案研究（Exploratory Case Studies），已獲得初步的結果，對於將 來研究者而言，可將本文所提出管理會計資訊運用因素進行大樣本的調查研 究，以印證本文所歸納出的初步結果。
(二) 將觀光旅館的研究範圍擴大
本研究由於牽涉到跨國的比較研究，在理論建立和深度訪談的進行較為耗 時，屬於小樣本研究，在研究對象上，荷蘭地區僅針對四星級旅館，台灣地 區僅針對大型的國際觀光旅館，在研究上並未將其他等級經營型態的旅館列
入考慮。因此建議後續研究者可擴大觀光旅館的研究範圍，除了國際觀光旅 館這個層級外，也可將台灣的民宿，國外的B&B列入研究的範圍，並將各種 星等的管理會計資訊運用程度作綜合性比較，以得出更完整的研究結果供學 術界和實務界作參考。
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附錄
英文版問卷 Purpose:
This study is to understand the situation that your hotel applies managerial accounting information and its relationship with strategies, organization and business
performance. In brief, I would like to conduct are managerial accounting procedures
used correctly and effectively in your hotel?
A. ADMINISTRATIVE INFORMATION
Name of the interviewer: Hannah Cheng, the exchange student from Hes Amsterdam Business School
Interviewed Hotel:
Last name and first name of the person being interviewed:
Department:
Position:
e-mail:
Address of the hotel:
Phone:
Fax:
B. GENERAL INFORMATION ABOUT THE ACCOUNTANT INTERVIEWED
Q1. Could you describe your responsibilities?
Q2. For how long have you occupied this position?
Q3. Have you held other positions within the same company? (yes/no) Q4. If yes, which ones?
Q5. What is your education when you began your career?
Q6. Have you previously worked in any other companies? (yes/no) Q7. If yes, what type of responsibilities did you have?
C. GENERAL INFORMATION CONCERNING THE COMPANY Q8. What is the total number of employees of Hotel Die Port van Cleve?
Q9. Organization Chart
Q10. What is the target group of Hotel Die Port van Cleve?
Q11. What are the characteristics of Hotel Die Port van Cleve?
Q12. What is the main income of Hotel Die Port van Cleve?
Q13. What is the total number of employees in the accounting department?
Q14. Could you describe some main goals of your company? There are few items listed as follows. In your opinion, what would be the most important goal of your hotel? (1->the least important, 7 the most important)
a. Maximize revenue yield
b. Maximize the market share or expand the company size c. Maximize customers satisfactions
d. The best service
e. Leadership in hotel industry f. Permanent existing in the future g. Maximize contribution for the society h. Focus on innovation
Q15. Could you give us the three main objectives of your company for the next three years?
Q16. Which departments within your company do you work with the most?
Q17. Are there any departments with which you need to develop a closer relationship?
(yes/no) If yes, which ones?
D. THE SITUATION OF EXERCISING MANAGEMENT ACCOUNTING INFORMATION
There are three basic functions of managerial accounting: scorekeeping, planning &
controlling, and decision making. In the following questions, I would like to know how your hotel applies managerial accounting and how helpful it brings to strategic decision making.
Scorekeeping: to enable internal and external parties to evaluate organizational performance
The following items are some tools for scorekeeping information which enable to keep track of resource flows within the organization and between the organization and outsiders.
• Identifying costs by behavior1
• Identifying direct and indirect program cost
• Cost finding
• Use of the accrual basis of accounting
• Use of cost Centers2
Please answer the following questions on a seven-point rating scale as follows:
1 Cost behavior: how costs are related to and affected by the activities of an organization
2 A responsibility center in which a manager is accountable for costs only.
none little Very little Average Good amount Great amount Maximum amount 1
(minimum)
2 3 4 5 6 7
(maximum)
Q18. In your opinion, how important are these skills?
a. Identifying costs by behavior
b. Identifying direct and indirect program cost c. Cost finding
d. Use of the accrual basis of accounting e. Use of cost Centers
Q19. To what extent are they being exercised now in your hotel?
a. Identifying costs by behavior
b. Identifying direct and indirect program cost c. Cost finding
d. Use of the accrual basis of accounting
d. Use of the accrual basis of accounting