影響台灣地區國際觀光旅館成本效率之因素：資料包絡分析法之應用

(1)

國

立

交

通

大

學

國立交通大學管理學院碩士在職專班

經營管理組

碩

士

論

文

影響台灣地區國際觀光旅館成本效率之因素：資料包

絡分析法之應用

Factors of Cost Efficiency of International Tourist

Hotels in Taiwan : An Application of Data Envelopment

Analysis

研究生：廖振舟

指導教授：胡均立教授

(2)

影響台灣地區國際觀光旅館成本效率之因素：資料包絡分析法之

應用

研究生：廖振舟指導教授：胡均立教授

國立交通大學管理學院碩士在職專班經營管理組

中文摘要

本論文在分析台灣國際觀光旅館(ITH)的旅客國籍來源與成本效率的關

係。在民國 85 至 96 年期間，華僑旅客的數量對與成本效率有負向關係，

本國旅客，北美旅客和日本旅客對成本效率有正向關係。至今亞洲旅客（包

含大陸觀光客），歐洲旅客和澳洲旅客，則對成本效率沒有顯著關係。同

時，台灣國際觀光旅館加入連鎖體系，距離最近國際機場較近，會改善成

本效率。

此外，本論文將台灣國際飯店所在位置區分為台北，高雄，台中，花蓮

和風景區。發現台北和風景區的國際飯店其成本效率較佳，高雄的國際飯

店成本效率較差。台中和花蓮的國際飯店則對成本效率沒有顯著關係。

關鍵詞：旅客國籍來源, 成本效率, 國際觀光旅館。

(3)

Factors of Cost Efficiency of International Tourist Hotels in

Taiwan : An Application of Data Envelopment Analysis

Student：Jern-Jou Liao Advisors：Dr.Jin-Li Hu

The Master Program of Business and Management

College of Management

National Chiao Tung University

ABSTRACT

This paper analyzes the effects of nationality sources on cost efficiency of

international tourist hotels (ITHs) in Taiwan. From 1996 to 2007, the numbers

of overseas Chinese tourists have significantly negative effects on cost

efficiency, while the numbers of native, North American and Japanese tourist

have significantly positive effects on cost efficiency. The number of other

Asian tourists (including mainland Chinese tourists), European and Australian

tourists has no significant effect on cost efficiency. Meanwhile, the chain

system and shorter distance to the nearest international airport significantly

improve cost efficiencies.

Moreover, this study labels the location of the hotel for Taipei, Kaohsiung,

Taichung, Hualien and scenic area and discovers hotels located in Taipei and

scenic area are good for cost efficiency; hotels in Kaohsiung are poor to cost

efficiency. Taichung and Hualien hotels have no concern to cost efficiency.

(4)

誌謝

在職場十多年後，閃過重拾書包回學校的念頭。很幸運的，第一次

考試就進入了交大經館所。回顧這兩年來，家庭方面，兩個兒子的前後

誕生；工作方面，服務的公司遭逢 2008 金融海嘯因而結束；學業方面，

工科背景的我得紮實的修滿 42 學分。正因為得來不易，讓我更加的珍惜

上天的賜予。

論文的誕生，學位的取得，最要感謝的就是我的指導教授胡均立博

士，書審的交大老師，丁承博士和林介鵬博士給予的指導與建議。更要

感謝口試委員葉家瑜博士和方進義博士的寶貴建議。另外也要感謝陳金

足老師的幫忙，使得內容更加充實。

還要感謝所上謝安慈小姐，專班學長姐，同屆的同學，學弟妹，碩

士班的學弟妹，及我們阿立家族的成員們，是你們豐富我兩年的求學之

旅。

最後，我要將學位的成果獻給我的父母親，岳父母，兄嫂們，親愛

的內人及兩個可愛的兒子。尤其是內人怡如，為了照顧兩個活潑的兒子

浩宸和漢崴，和幫助我能順利畢業，暫時犧牲了工作及進修的機會，心

中的感激，世上沒有任何語言可以形容。

廖振舟謹致

中華民國九十九年六月十五日

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中文提要

………

i

ABSTRACT

………

ii

誌謝

………

iii

………

iv

List of Tables

………

v

List of Figures

………

vi

1. Introduction………

1 2. Literature

review………

3

3. Methodology and Data………

7

3.1. DEA-CCR Model and Input-oriented CCR Cost

Efficiency Model………

7 3.2. Tobit

analysis………

8

3.3. Data Sources and Variable Definition………

8

4. Empirical Result and Discussion………

10 4.1. Descriptive

Statistics……… 10

4.2. Cost

Efficiencies………

10

4.3. Trends of Technical, Allocative and Cost

Efficiencies………

11

5. Concluding Remarks……… 13

References

………

15

Appendix 1 OTE, AE, CE scores during 1996~2007……… 17

Appendix 2 Best Top 10 Cost-Efficient Hotels during 1996 ~

2007……… 29

Appendix 3 Chinese vs. English Names of ITH in

Taiwan………

31

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List of Tables

Table 1 Literature of the hotel frontier efficiency………

6 Table 2 Descriptive statistics of outputs, inputs, and input prices……

11 Table 3 Top 10 best Cost efficiency Taiwan ITH during 1996 ~

2007……… 12

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List of Figures

Figure 1 Numbers of Tourists by Nationality (Hotel check-in

numbers)……… 3

Figure 2 Numbers of Tourists by Top 3 Nationality (Hotel check-in

numbers)……… 4

Figure 3 Trend of International Tourist Hotel Efficiency Scores in Taiwan

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1. Introduction

Tourists’ consumption is the main revenue stream of international tourist hotels (ITHs)

and the amount of them usually affects the operations of these hotels. However, tourists’

nationalities also result in different operational performances. According to the report of

Tourism 2020 Vision (United National World Tourism Organization (UNWTO), 2009), the

global tourism market will grow from 1.006 billion in 2010 to 1.561 billion person-time in

2020, and tourism-related revenue will hit US$2 trillion. The Asia-Pacific market is forecast

of grow from 195 million in 2010 to 397 million person-visits in 2020. In Taiwan, overall

tourism revenues have increased steadily. Foreign exchange income from tourism went from

NT$158.5 billion have in 2002 to NT$187.1 billion in 2008, but since 2002 Taiwan’s tourism

industry has remained at NT$200 billion. Taiwan is at the phase of maturity and growth

appears limited. Therefore, developing international tourism and earning foreign exchange

are important ways to enhance overall tourism income in Taiwan. At present, tourism has

become the main source for many countries to earn foreign exchange and is important in the

global economic development, but it is a complex industry. With the change of demands

within Taiwan’s tourism market, international tourist hotels have become one of its key and

necessary factors.

According to the statistics of the Tourism Bureau in Taiwan, from January to November

2009 the person-time amount for visitors in Taiwan reached 3,945,198, which is 12.94%

higher than the same period of the previous last year. The number of tourist visitors to

Taiwan grew by 28.46%, hitting 2,031,637 person-time, which set a historical record, and

accounted for 51% of the visitors to Taiwan. Most of the foreign visitors are from Asian

countries, like Mainland China, Japan, Hong Kong, and Macao. Indeed, the top five sources

of foreign tourists are Hong Kong & Macao, Japan, Southeast Asia, the U.S., and Singapore.

With most business travelers from Japan, Southeast Asia, the U.S., Mainland China, and Hong

Kong & Macao. To date, Taiwan has a total of 95 hotels, of which 65 are international tourist

hotels and 34 are general tourist hotels. The occupancy rates of international tourist hotels in

August 2009 were as follows: 71.66% in Taipei, 63.21% in Kaohsiung, 61.58% in Taichung,

66.16% in Hualien, and 51.59% in other areas. Therefore, international tourist hotels play

critical roles in the domestic tourism and hotel industry (Tourism Bureau, 2009). However,

our study is limited by the panel data’s latest public year which is 2007, whereas China

tourists are not separated until 2007’s report.

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their average daily consumption was US$211.46, of which the expenditure on hotels

accounted for the most (44.74%), followed by shopping (23.02%) (Tourism Bureau, 2008).

This indicates that international tourist hotels are the most significant beneficiaries from

tourism industry development. However, in a severely competitive environment, the hotel

industry is encountering new impacts and challenges. Hotels should urgently enhance

service quality and operational performance, construct unique images, strengthen service

standards, and demonstrate their characteristics, styles, and multiple functions in order to

satisfy the demands of customers from different backgrounds. Operational performance is

closely associated with the sustainable development of hotels, and influences related

industries. When facing industrial competition, hotels not only should effectively control

costs for profits and growth, but also properly improve operational effectiveness. Therefore,

how to enhance productivity and effectively use resources to achieve maximum efficiency is

an important issue for hotel managers.

0 1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Australia

Europe

Overseas

Others

North America

Asia

Japan

Native

Figure 1. Numbers of Tourists by Nationality (Hotel check-in numbers)

Data sources: Operating Report of International Tourist Hotels in Taiwan (1996~2007)

Figure 2 is another form of the bar chart to understand the trend of the major 3 tourists’

nations. Taiwan and Japan tourists account for 70% from the overall. We know Asian

tourist which contains China tourist is ramping up rapidly since 2008 but during the period in

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this study. During the 1996~2007, the Chinese tourists are included in the Asia area.

0 500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Native

Japan

Asia

Figure 2. Numbers of Tourists by Top 3 Nationality (Hotel check-in numbers)

Data sources: Operating Report of International Tourist Hotels in Taiwan (1996~2007)

2. Literature review

The World Travel and Tourism Council (WTTC, 2007) indicated that the global tourism

industry scale in 2000 was about 10.8% (US$3.58 trillion) of global GDP. It is estimated

that by 2010, the global tourism industry scale will reach 11.6% (US$6.59 trillion) of global

GDP. In 2000, there were 0.19 billion people working in the tourism industry around the

world, and it is estimated to be 0.25 billion people by 2010. The tourism industry is

important to both the job market and economic growth.

Past research studies on the evaluation of tourist hotels performances were mostly based

on financial ratio analysis. Greenberg (1986) employed cost-volume analysis to probe the

influence of capital in hotels and the change of sales on business revenues. Anderson et al.

(1999b) analyzed the operational efficiency of 48 tourist hotels in the U.S. in 1994 by

Stochastic Frontiers Analysis (SFA). The input variables included the number of employees,

the number of rooms, casino and entertainment expenditures, and food expenditure and other

expenditure, while the output variables included income of rooms, income of casino and

entertainment, and income of food and others. The results showed that the average

efficiency of 48 tourist hotels was up to 89.4%. Anderson et al. (1999) studied the

operational efficiency of 48 tourist hotels in the U.S. by Data Envelopment Analysis (DEA).

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The input variables included the number of full-time employees, the number of rooms,

casino-related operation expenditure, and food expenditure and other expenditure, while the

output variables included total revenue. They found that the average efficiency of 48 hotels

was 42%. In other words, in order to maintain efficient output, 58% of expenditure can be

decreased.

Tsaur (2001) investigated 53 international tourist hotels in Taiwan in 1996-1998 by DEA

and found that the average efficiency of these hotels was 87.33%. Hwang and Chang (2003)

analyzed the efficiency of international tourist hotels in Taiwan and the change of efficiency

in 1994-1998 by DEA. Their analysis was based on relative efficiency in 1998 and change

of efficiency in 1994-1999 for 45 international tourist hotels. The study on the operational

efficiency and progress of international tourist hotels found that the operational efficiency of

international tourist hotels in Taiwan was significantly different according to types of market,

customer source, and managerial models. Barros (2004) studied the operational performance

of tourist hotels in Portugal and analyzed 43 tourist hotels in 2001 by DEA under 7 input

variables and 3 output variables. The mean of overall technical efficiency scores was 91%

and that of pure technical efficiency scores was 94.5%, indicating that most international

tourist hotels in Taiwan are efficient.

Yang and Lu (2006) studied the relative performances of 56 international tourist hotels in

Taiwan by DEA and found that the scale returns of most of the hotels were low, mainly due to

a severely competitive market. The relative efficiency of international tourist hotels located

in scenic areas was higher than those in cities. Moreover, the relative efficiency of

international tourist hotels located near international airports was lower than those far from

international airports. Through SFA, Chen (2007) probed the operational performance of 55

international tourist hotels in Taiwan in 2002 and included 3 input variables and total business

income as the output variable. The results showed that the average efficiency of

international tourist hotels was 80%. A comparison on the operational performances of

chain and non-chain tourist hotels indicated that the efficiency of chain hotels was higher than

ordinary independent international tourist hotels. Hu et al. (2010) simultaneously estimated

cost efficiency scores and factor cost inefficiency of 66 international tourist hotels in Taiwan

during 1997-2006 by one-stage SFA. They used 3 input variables, 3 output variables, and 5

environmental variables. The empirical results show that the average efficiency of

international tourist hotels in Taiwan reached 91.15%. Moreover, chain international tourist

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hotels, guides, and distance from international airports showed significant influences on the

operational performance of international tourist hotels.

Because of different market positioning, international tourist hotels in Taiwan have

different customer sources. The studies on evaluating the performance in the hotel industry

use various input and output items. Input items include labor, capital, materials & energy,

number of employees, number of rooms, total square measure of food department, and

business expenditure, while output items include occupancy rate, food amount, total business

income, room income, food income, other income, return on investment before tax, average

actual room price received, average employee output of food department, international chain

hotels, distance from international airports, and construction of evaluation model on hotel

performance (Johnson & Ball,1989; Hwang & Chang, 2003; Hu et al., 2010). As Table 1

shows, most studies tend to evaluate hotel performance by the financial ratio or operational

data, and the findings are inconsistent. Moreover, there is a lack of studies on the number of

foreign guests in hotels. Thus, this study aims to focus on the nationalities of guests in

international tourist hotels and to probe into the influence of their nationalities on the overall

technical and cost efficiency of international tourist hotels in Taiwan. This study also

evaluates the operational efficiency of international tourist hotels by DEA, which analyzes

issues upon multiple inputs and output efficiency in order to explore the relatively inefficient

hotels and to serve as a reference for international tourist hotels.

Table 1.

Literature of the hotel frontier efficiency

Authors Method

Units

Inputs

Outputs

Anderson

et al.

(1999)

SFA 48

US

hotels, 1994

The number of full-time

equivalent employees; the

number of rooms; total

food and beverage

expenses; total

gaming-related expenses;

other expenses.

Total revenue

Anderson

et al.

(2000)

DEA 48

US

hotels, 1994

The number of full-time

equivalent employees; the

number of rooms; total

food and beverage

expenses; total

gaming-related expenses;

total hotel expenses; other

expenses.

Total revenue

Tsaur

(2001)

DEA 53

hotels,

Taiwan

1996–1998

Total operating expenses;

number of employees;

number of guest rooms;

Total operating revenues;

number of rooms

(13)

total floor space of the

catering division; number

of employees in room

division; number of

employees in catering

division; catering cost.

rate; average production

value per employee in the

catering division; total

operating revenues of the

room division; total

operating revenues of the

catering division

Hwang

and

Chang

(2002)

DEA 45

Taiwan,

hotels,1998

number of employees;

number of guest rooms;

total floor space of the

catering division;

operational costs.

Room revenue; food and

beverages revenue; other

revenues

Hwang

and

Chang

(2003)

DEA 45

Taiwan

hotels,

1994–

1998

Number of full-time

employees; guest rooms;

total area of meal

department; operating

expenses.

Room revenue; food and

beverages revenue; other

revenues

Barros

(2004)

DEA 43

hotels,

Pousada,

2001

Full-time workers; cost of

labor; rooms; surface area

of the hotel; book value of

property; operational

costs; external costs.

Sales; number of guests;

nights spent.

Yang and

Lu (2006)

DEA 56

Taiwan,

hotels,

2002

Total operating expenses;

number of employees;

number of guest rooms;

total area of catering

division.

Total operating revenues;

average occupancy rate;

average room rate;

average production;

value per employee in the

catering division; average

production value of

catering division.

Chen

(2007)

SFA 55

Taiwan,

hotels,

2002

cost of labor;

total food and beverage

expenses; materials costs

Total revenue.

Hu et al.

(2009)

DEA 66

Taiwan,

hotels,

1997~2006

number of employees;

number of guest rooms;

total floor space of the

catering division.

Room revenue; food and

beverages revenue; other

revenues

Hu et al.

(2010)

SFA 66

hotels,

Taiwan,

1997~2006

number of employees;

number of guest rooms;

total floor space of the

catering division.

Room revenue; food and

beverages revenue;

other revenues

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3. Methodology and Data

3.1 DEA-CCR Model and Input-oriented CCR Cost Efficiency Model

Data envelopment analysis (DEA) is a linear programming methodology to measure the

efficiency of multiple decision-making units (DMUs) using multiple inputs and outputs. This

methodology constructs the frontier in the same period. This paper defines the DMU as an

international tourist hotel.

We choose to use the input-oriented method among DEA’s various models. A more

commonly spoken language is described as follows: “By how much can input quantities be

proportionally reduced without changing the output quantities produced?”

Assume that there are K inputs, L inputs price, and M outputs for each DMU (

×N) . The

following is the linear program for DEA-CCR Mode:

Min

θ,λ

θ

s.t. -q

i

+ Qλ

≥0

θx

i

- Xλ

≥0

λ

≥0 (1)

Following is the liner program for Input-oriented CCR Cost Efficiency Model:

* i

Min

λ,x

w

’ i

x

ｉ*

s.t. -q

i

+ Qλ

≥ 0

x

i*

-

Xλ

≥ 0

λ

≥ 0 (2)

where q

i

is a M

×1 vector of output for the i-th DMU and x

i

is a K

×1 vector of input for the

i-th DMU; Q is a M

×N output matrix; and X is a K×N input matrix; λ is a N×1 vector of

constants representing the weight of each DMU; w

i

is a vector of input prices for the i-th

DMU and x

i

* is the cost- minimizing vector of input quantities for the i-th DMU, given that

the input prices w

i

and the output levels q

i

. The cost efficiency (CE) of the i-th DMU can be

calculated from:

CE = w

’i

**xi*/ w**

’i

xi (3)

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efficient DMU.

3.2 Tobit analysis

Some environmental variables may affect the DMUs’ efficiency. Therefore, whether

these environment variables will actually have influence on the efficiency among the DMUs

plays a very important role on this study.

Tobit censored regression analysis is related a good tool to investigate whether these

environment variables: Natives, overseas Chinese, North America, Japan, Asia, European and

Australia tourists have an effect on the efficiency scores. We can express the equation as

following:

Ineff

i

=α + Z

i

β + u

i



if α+Z



i

β+u

i

＞

0 (4)

= 0 if α+Z



i

β+u

i

≤0

i=1,2,…,N

where N is the number of DMUs; Ineff

i

presents cost inefficiency scores in this study; Z

i

is

the vector of dependent variables as called environment variables; β is a vector of unknown

parameters that we want to estimate; and u

i

is the error term following a normal distribution

with zero mean and constant variance.

3.3 Data Sources and Variable Definitions

This study uses unbalanced panel data from the period 1996 to 2007. We collect all

tourism variables from the annual Operating Report of International Tourist Hotels in Taiwan

published by the Taiwan Tourism Bureau. We choose all the international tourist hotels

with complete data in the report for each year. The numbers of observations from 1996 to

2007 are as follows: 1996 (49 DMUs), 1997 (51 DMUs), 1998 (52 DMUs), 1999 (54

DMUs), 2000 (54 DMUs), 2001 (54 DMUs), 2002 (55 DMUs), 2003 (57 DMUs), 2004 (57

DMUs), 2005 (56 DMUs), 2006 (57 DMUs), and 2007 (56 DMUs), making 652 observations

in total.

Output variables:

 Total revenues of food and beverages (y

1

), including incomes from sale of food,

snacks, alcohol, beverages in dining room, coffee room, banquet, and night club (tips are not

included), measured in units of thousand NT$ dollars.

 Total revenues of rooms (y

2

), including incomes from lease of rooms (tips are not

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 Other revenues (y

3

), including incomes other than the two items mentioned above.

They include operating revenues from lease of store spaces, laundry, swimming pool, ball

courts, barber-shop, beauty salons and bookstores, measured in units of thousand NT$

dollars.

Inputs variables:

 Number of guest rooms (x

1

), including the amount of guest rooms that can be

provided for tourists by an international tourist hotel. Accordingly, the unit of measurement

is simply "rooms", without subsequent adjustment being made for size or quality.

 Number of employees (x

2

), including total employees who are involved in the

operation of international tourist hotels, including medium- and high-ranking executives,

guest room and catering staff, cooks, maintenance crews, and repairmen.

 Total floor space of catering division (x

3

), including the total floor space used by the

operational units of all hotels’ catering facilities, measured in square feet.

Input prices:

 Average price of room operations (w

1

), referring to the total operating expenses per

room, measured in NT$ dollars/room. We use the total revenue of a hotel divided by the

number of rooms.

 Average employee annual wage (w

2

), referring to the salary and related expenses

per employee, measured in NT$ dollars/individual.

 Average price of F&B (food and beverages) operations (w

3

), referring to the

catering department expenses per square meter of floor space, measured in NT$

dollars/square meter.

Environmental variables:

 Check-in number of Tourists by nationally: The numbers of native, overseas

Chinese, North American, Japanese, Asian, European and Australian tourists.

 Hotel locations: Hotels located in Taipei, Kaohsiung, Tai-Chung, Hua-lien and

scenic.

 Chain: “0” represents independent managements and “1” represents the hotels

joining an international chain type

 Distance to airport: “0” represent the distance between hotels to the nearest

Taiwan international airport being less than 70km and “1” means farther than 70km

 Year: 1996 is year 1 and 1997 is year 2, and so on.

.

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GDP deflators. The unit of outputs and inputs price is NT dollar. Descriptive statistics of the

variables are summarized in Table 2.

Table 2. Descriptive statistics of outputs, inputs, and input prices (Units = NT$)

Variable Mean

Standard

_Deviation

Minimum Maximum

Outputs

Total revenues of food and

beverages (y

1

)

268,211,000 274,056,000 4,947,276 1,317,330,000

Total revenues of rooms (y

2

)

223,630,000 205,686,000 7,044,733 1,389,700,000

Other revenues (y

3

) 95,046,800

129,901,000

0 702,396,000

Inputs

Number of guest rooms (x

1

)

73,066 45,100 3,910 259,857

Number of employees (x

2

) 348

246

32 1,266

Total floor space of catering

division (x

3

)

Input Prices

1,205 1,311 48 12,037

Average price of room operations

(w

1

)

2,852 1,200 816 8,908

Average employee annual wage

(w

2

)

490,032 145,573 82,715 903,692

Average price of F&B operations

(w

3

)

101,301 95,785 2,276 1,887,736

4. Empirical Result and Discussion

4.1 Descriptive Statistics

Table 2 provides descriptive statistics for all variables in the model. The average value

of the total revenues of food and beverages (y

1

) is NT$268,211,000, total revenues of room

revenue (y

2

) are NT$223,630,000 and other revenues (y

3

) are NT$95,046,800 during the past

ten years 1996-2007. Standard deviations of outputs are quite large due to different sizes of

these international tourist hotels.

4.2 Cost Efficiencies

By using the Deap 2.1 software kindly provided by Professor Tim Coelli, we compute the

cost efficiency scores of each DMU from 1996 to 2007. Figure 3 is the trend chart from the

average value of each year.

From the operating report, we find some hotels were closed and some hotels were opened

in some years or during some time periods. For example, DMU 33 located in Tai-Chung,

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which has no data after 2004 and its technical efficiency and cost efficiency are the poorest

among all DMUs. The total slack to this hotel in 1996 is: guest rooms could be reduced

from 18,193 to 4,593 for a 74.8% reduction, employees could be reduced from 90 to 25 for a

72% reduction, and total floor space of the catering division could be reduced from 140 to 26

for a 81.2% reduction. Nevertheless, we suggest managers to not just use these numbers as

their simple strategy but to conduct a deeper study on how to improve the efficiency.

Complete cost efficiency, overall technical efficiency and allocation efficiency scores

tables (total 12 tables per year) during 1996 ~ 2007 are in Appendix 1. Also refer Appendix

4 for the plot and formula how to get OTE, TE and AE. In this study, we find out the top 10

best cost efficiency Taiwan hotels each year, record their scores and label them in top 10

ranking numbers. See Appendix 2 for the complete table and see Table 3 for the brief one. 7

of 10 are located in Taipei (DMU#2, 19, 21, 22, 23, 24 and 25). 2 of 10 are located in scenic

area (DMU#47 and 51) and one is located in Tai-Nan (DMU#53). Table 3 shows, Taiwan

hotels in metropolis, especially in Taipei that is Taiwan’s capital, play very important role in

whole Taiwan ITHs. The Tobit regression analysis also supports this finding.

Table 3. Top 10 best Cost efficiency Taiwan ITH during 1996 ~ 2007

DMU#

Taiwan ITH Name

CE Ranking

22 Grand Formosa Regent Taipei

1

21 Grand Hyatt Taipei

2

24 Far Eastern Plaza Hotel Taipei

3

23 The Sherwood Hotel Taipei

4

19 Howard Plaza Hotel

5

25 The Westin Hotel (since 1999.10)

6

47 Hotel Royal Chihpen Spa

7

51 The Lalu Sun Moon Lake (since 2002.2)

8

2 The Ambassador Hotel

9 53 Hotel

Tainan

10 4.3 Trends of Technical, Allocation and Cost Efficiencies

From below trend chart, we found from 2002 to 2005, cost efficiency slowly

downgrades. Later, this study will provide more explanation after Tobit regression’s findings

when we add an environmental variable that is “year” and find the cost efficiency become

lower year by year during our study years (1996 ~ 2007). The Japanese tourist numbers

significantly fall down in 2003 due to SARS issue while native tourists increased in the same

year. Even though, the increase in native tourists also still cannot pull up the ITH cost

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efficiency(Also see Figure 2, changes in year 2003).

0.721

0.596

0.818

0.741

0.756

0.747

0.745

0.720

0.732

0.743

0.753

0.752

0.748

0.752

0.610

0.613

0.611

0.627

0.637

0.630

0.633

0.648

0.656

0.629

0.628

0.817

0.811

0.835

0.882

0.854

0.857

0.867

0.831

0.829

0.50

0.55

0.60

0.65

0.70

0.75

0.80

0.85

0.90

0.95 1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

OTE

CE

AE

Figure 3. Trends of international Tourist Hotel Efficiency Score in Taiwan (1996-2007)

We convert the cost efficiency into cost inefficiency as cost inefficiency = 1/(cost

efficiency) – 1. Table3 lists the Tobit regression results on cost inefficiency and shows that

numbers of natives, North American, Japanese, and Australian tourists will increase cost

efficiency of ITHs in Taiwan. The numbers of overseas Chinese and European tourists will

decrease cost efficiency. The number of Asian tourists has no significant effects on cost

efficiency. Since May 2008, the government in Taiwan has emphasized attracting Mainland

Chinese tourists in order to promote international hotels, but there is no significant result so

far to support this hypothesis. The chain store system significantly increases the ITHs’ cost

efficiency. Shorter distances from hotel to the international airport will increase cost

efficiency. Moreover, the ITHs’ cost efficiency gradually went down from 1996 to 2007.

Note that the numbers of natives and Japanese tourists significantly improved the

efficiency. The Japanese tourist numbers significantly fell in 2003 due to SARS. However,

native tourists increased in the same year. The increase in native tourists alone still cannot

pull up the ITHs’ cost efficiency.

Moreover, this study labels the hotels locations for Taipei, Kaohsiung, Taichung, Hualien

and scenic and discover hotels in Taipei and scenic are good for cost efficiency; hotels in

Kaohsiung are poor to cost efficiency. Taichung and Hualien hotels have no concern to cost

efficiency

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Table 4. Results of Tobit Regression on Cost Inefficiency

Variable Estimate

t-value

P-value

Constant

1.12233 13.7219

***

<.001

Native

-2.52E-06 -3.7384

***

<.001

Overseas

1.73E-05 5.5708

***

<.001

North America

-1.98E-05 -4.6992

***

<.001

Japan

_-2.16E-06

_{-2.1313 **}

_.033

Asia

_{2.78E-06 1.4183 .156}

European

_{-2.07E-06 -0.2486}

_.804

Australia

-4.93E-06 -0.1472

.883

Located in Taipei

-0.21996

-2.6235 ***

.009

Located in Kaohsiung

0.294273

3.2555 ***

.001

Located in Tai-Chung

0.012972

0.1070

.915

Located in Hua-Lien

-0.07731

-0.6150

.539

Located in Scenic

-0.37967

-3.8609 ***

<.001

Chain -0.32433

-6.9334

***

<.001

Distance to airport

0.264664

2.5681 **

.010

Year 0.011576

1.7779

*

.075

Note: Notations , , and * represent significance at the 1%, 5%, and 10% levels.*

5. Concluding Remarks

The major findings of this paper are as follows: During 1996 to 2007 the numbers of

overseas Chinese tourists significantly worsened cost efficiency, while the numbers of native,

North American and Japanese tourists have significantly improve cost efficiency. With

regard to Asian, European and Australian tourists, there are no relationships with cost

efficiencies. The chain system and a shorter distance to the nearest international airport will

both improve cost efficiency. The ITHs in Taiwan have becomes more cost-inefficient

during 1996 to 2007.

Due to the showdowns and recessions in Taiwan’s economic development over the past

ten years, cost efficiency has become a major concern for these international tourist hotels to

sustain their operations. This study finds significantly positive effects on cost efficiency by

increasing tourists from Taiwan, North America, Japan, and Australia. Therefore, the

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service design and marketing strategies can be targeted at tourists from these sources in order

to promote a Taiwan ITHs’ cost efficiency. Moreover, the chain system significantly

improves cost efficiency. Small and medium-sized ITHs can hence earn network effects,

marketing benefits, joint promotion, quality management, and brand values by joining chain

systems.

The 2010 Taipei International Flora Exposition will be held from Novenmber 2010 to

April 2011. This will definitely attract plenty of Japan tourists to visit Taipei. As for

native tourists, more of them will increase ITHs’ cost efficiency. This is also necessary for a

Taiwan ITHs due to the average of occupancy rate is not always 100%. Joining a worldwide

chain system will increase an ITH’s exposure to global tourists. Future study may do more

accurate analysis on Chinese tourists after new panel data are published with separated China

tourist numbers.

Moreover, this study discovers hotels in Taipei and scenic are good for cost efficiency;

hotels in Kaohsiung are poor in cost efficiency. Taichung and Hualien hotels have no concern

to cost efficiency. Before year 2000, government really puts main resources in North Taiwan

(Taipei) and ignores south Taiwan. This paper also supports such a proposition.

.

The last environmental variable is year. The result tells us a warning message that from

1996 to 2007 the overall cost efficiency gradual decline. This is a serious phenomenon to all

Taiwan hotel CEOs and high-level government officers.

(22)

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(24)

Appendix 1 OTE, AE, CE scores during 1996~2007

Year 1996

ITH Name DMU# OTE AE CE ITH Name DMU# OTE AE CE

The Grand Hotel 1 0.836 0.547 0.458 The Ambassador Hotel Kaohsiung

28 0.644 0.859 0.553 The Ambassador Hotel 2 0.905 0.912 0.825 Han-Hsien international Hotel 29 0.568 0.873 0.496 Mandarina Crown Hotel 3 0.587 0.876 0.514 Grand Hi-Lai Hotel 30 0.908 0.745 0.676

Imperial Taipei 4 0.384 0.813 0.312 Park Hotel 33 0.277 0.920 0.255

Gloria Prince Hotel 5 0.663 0.948 0.628 Hotel National 34 0.621 0.718 0.446

Emperor Hotel 6 1.000 0.560 0.560 Plaza International Hotel 35 1.000 1.000 1.000

Hotel Riverview Taipei 7 0.626 0.731 0.457 Evergreen Laurel Hotel 36 0.752 0.906 0.681 Caesar Park Taipei 8 0.838 0.817 0.685 Howard Plaza Hotel Taichung 37 1.000 0.626 0.626

Golden China Hotel 9 0.683 0.798 0.544 Marshal Hotel 40 0.415 0.868 0.360

Brother Hotel 11 0.882 0.908 0.801 Chinatrust Hotel Hualien 41 0.726 0.736 0.535

Santos Hotel 12 0.635 0.707 0.449 Parkview Hotel 42 0.657 0.835 0.549

The Ritz Landis Hotel 13 0.768 0.912 0.700 Hotel Landis China Yangmingshan

44 0.779 0.815 0.635

United Hotel 14 1.000 0.710 0.710 The Grand Hotel Kaohsiung 45 0.684 0.794 0.543

Sheraton Taipei Hotel 15 0.990 0.843 0.835 Caesar Park Hotel Kending 46 1.000 0.916 0.916 Taipei Fortuna Hotel 16 0.487 0.837 0.408 Hotel Royal Chihpen Spa 47 0.899 0.970 0.872 Holiday Inn Asiaworld Taipei 17 0.887 0.894 0.793 Taoyuan Holiday Hotel 52 0.745 0.599 0.446

Hotel Royal Taipei 18 0.855 0.879 0.752 Hotel Tainan 53 1.000 0.729 0.729

Howard Plaza Hotel 19 1.000 1.000 1.000 Ta Shee Resort Hotel 54 1.000 0.999 0.999 Rebar Crowne Plaza Taipei 20 0.728 0.998 0.727 Jen Dow International Hotel 59 0.419 0.793 0.332

Grand Hyatt Taipei 21 1.000 0.989 0.989 Plaza Hotel 60 0.582 0.469 0.273

Grand Formosa Regent Taipei 22 1.000 1.000 1.000 Le Midi Hotel Chitou 61 0.829 0.918 0.761 The Sherwood Hotel Taipei 23 1.000 1.000 1.000 Miramar Garden Taipei 63 0.614 0.797 0.490 Far Eastern Plaza Hotel Taipei 24 0.973 0.894 0.870 Chinatrust Hotel Sun Moon

Lake

64 0.603 0.814 0.491

Hotel Kingdom 26 0.474 0.758 0.360 Ming-Ren Hotel 65 0.351 0.825 0.290

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Year 1997

28 0.657 0.860 0.565

The Ambassador Hotel 2 0.974 0.847 0.825 Han-Hsien international Hotel 29 0.634 0.826 0.524 Mandarina Crown Hotel 3 0.551 0.904 0.498 Grand Hi-Lai Hotel 30 0.921 0.713 0.657 Imperial Taipei 4 0.475 0.560 0.266 Howard Plaza Hotel Kaohsiung 31 1.000 0.598 0.598

Gloria Prince Hotel 5 0.690 0.960 0.662 Park Hotel 33 0.297 0.899 0.267

Emperor Hotel 6 0.909 0.597 0.542 Hotel National 34 0.563 0.856 0.482

Hotel Riverview Taipei 7 0.543 0.761 0.413 Plaza International Hotel 35 0.467 0.917 0.428 Caesar Park Taipei 8 0.734 0.848 0.622 Evergreen Laurel Hotel 36 0.678 0.849 0.576 Golden China Hotel 9 0.540 0.900 0.486 Howard Plaza Hotel Taichung 37 0.833 0.781 0.651

San Want Hotel 10 0.801 0.947 0.758 Marshal Hotel 40 0.490 0.787 0.385

The Ritz Landis Hotel 13 0.780 0.896 0.699 Hotel Landis China

Yangmingshan 44 0.778 0.891 0.693

United Hotel 14 0.942 0.712 0.671 The Grand Hotel Kaohsiung 45 0.730 0.710 0.519 Sheraton Taipei Hotel 15 0.962 0.843 0.811 Caesar Park Hotel Kending 46 1.000 0.917 0.917 Taipei Fortuna Hotel 16 0.563 0.745 0.419 Hotel Royal Chihpen Spa 47 1.000 0.971 0.971 Holiday Inn Asiaworld Taipei 17 1.000 1.000 1.000 Grand Formosa Hotel 48 0.736 0.816 0.601 Hotel Royal Taipei 18 0.832 0.913 0.760 Taoyuan Holiday Hotel 52 0.665 0.626 0.416

Howard Plaza Hotel 19 1.000 1.000 1.000 Hotel Tainan 53 1.000 0.768 0.768

Rebar Crowne Plaza Taipei 20 0.748 0.969 0.725 Ta Shee Resort Hotel 54 1.000 0.949 0.949 Grand Hyatt Taipei 21 1.000 1.000 1.000 Jen Dow International Hotel 59 0.438 0.708 0.310 Grand Formosa Regent Taipei 22 1.000 0.981 0.981 Le Midi Hotel Chitou 61 0.875 0.907 0.794 The Sherwood Hotel Taipei 23 1.000 1.000 1.000 Miramar Garden Taipei 63 0.617 0.803 0.496 Far Eastern Plaza Hotel Taipei 24 1.000 0.874 0.874 Chinatrust Hotel Sun Moon

Lake

64 0.696 0.713 0.496

Hotel Kingdom 26 0.466 0.684 0.319 Ming-Ren Hotel 65 0.484 0.740 0.358

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Year 1998

28 0.598 0.902 0.539 The Ambassador Hotel 2 0.927 0.903 0.838 Han-Hsien international Hotel 29 0.630 0.929 0.585 Mandarina Crown Hotel 3 0.568 0.889 0.505 Grand Hi-Lai Hotel 30 0.952 0.662 0.631 Imperial Taipei 4 1.000 0.958 0.958 Howard Plaza Hotel Kaohsiung 31 0.750 0.762 0.571

Hotel Riverview Taipei 7 0.588 0.730 0.429 Plaza International Hotel 35 0.494 0.962 0.476 Caesar Park Taipei 8 0.715 0.914 0.654 Evergreen Laurel Hotel 36 0.626 0.894 0.560 Golden China Hotel 9 0.562 0.918 0.516 Howard Plaza Hotel Taichung 37 0.866 0.831 0.720

The Ritz Landis Hotel 13 0.783 0.819 0.641 Hotel Landis China

Yangmingshan 44 0.691 0.827 0.572

Sheraton Taipei Hotel 15 0.928 0.939 0.871 Caesar Park Hotel Kending 46 0.882 0.968 0.854 Taipei Fortuna Hotel 16 0.380 0.926 0.352 Hotel Royal Chihpen Spa 47 1.000 1.000 1.000 Holiday Inn Asiaworld Taipei 17 1.000 1.000 1.000 Grand Formosa Hotel 48 0.743 0.917 0.681 Hotel Royal Taipei 18 0.799 0.908 0.726 Howard Beach Resort Kending 49 1.000 0.704 0.704 Howard Plaza Hotel 19 1.000 1.000 1.000 Taoyuan Holiday Hotel 52 0.586 0.701 0.411 Rebar Crowne Plaza Taipei 20 0.819 0.932 0.763 Hotel Tainan 53 0.900 0.775 0.698 Grand Hyatt Taipei 21 1.000 1.000 1.000 Ta Shee Resort Hotel 54 0.916 0.921 0.844 Grand Formosa Regent Taipei 22 1.000 0.973 0.973 Jen Dow International Hotel 59 0.416 0.867 0.361

The Sherwood Hotel Taipei 23 1.000 1.000 1.000 Plaza Hotel 60 1.000 0.734 0.734

Far Eastern Plaza Hotel Taipei 24 1.000 0.965 0.965 Le Midi Hotel Chitou 61 0.952 0.941 0.896

Hotel Kingdom 26 0.451 0.728 0.328 Miramar Garden Taipei 63 0.621 0.825 0.512

Holiday Garden Kaohsiung 27 0.453 0.849 0.385 Chinatrust Hotel Sun Moon Lake

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Year 1999

The Grand Hotel 1 0.902 0.840 0.758 Han-Hsien international Hotel

29 0.635 0.913 0.580

The Ambassador Hotel 2 0.994 0.887 0.882 Grand Hi-Lai Hotel 30 0.855 0.777 0.664

Mandarina Crown Hotel 3 0.667 0.794 0.529 Howard Plaza Hotel Kaohsiung

31 0.642 0.851 0.547

Hotel Riverview Taipei 7 0.619 0.773 0.478 Evergreen Laurel Hotel 36 0.678 0.865 0.586 Caesar Park Taipei 8 0.734 0.913 0.670 Howard Plaza Hotel

Taichung

37 0.722 0.825 0.595 Golden China Hotel 9 0.657 0.875 0.575 The Splendor Taichung 38 0.788 0.700 0.552

44 0.681 0.851 0.580

Sheraton Taipei Hotel 15 1.000 0.889 0.889 Caesar Park Hotel Kending 46 0.853 0.943 0.804 Taipei Fortuna Hotel 16 0.396 0.888 0.352 Hotel Royal Chihpen Spa 47 1.000 0.978 0.978 Holiday Inn Asiaworld Taipei 17 1.000 1.000 1.000 Grand Formosa Hotel 48 0.764 0.966 0.738 Hotel Royal Taipei 18 0.775 0.873 0.676 Howard Beach Resort

Kending

49 1.000 0.752 0.752 Howard Plaza Hotel 19 1.000 1.000 1.000 Taoyuan Holiday Hotel 52 0.471 0.806 0.379 Rebar Crowne Plaza Taipei 20 0.823 0.884 0.727 Hotel Tainan 53 0.882 0.856 0.755 Grand Hyatt Taipei 21 1.000 1.000 1.000 Ta Shee Resort Hotel 54 1.000 0.922 0.922 Grand Formosa Regent Taipei 22 1.000 1.000 1.000 Hotel Royal Hsinchu 55 0.611 0.788 0.482 The Sherwood Hotel Taipei 23 1.000 1.000 1.000 Jen Dow International Hotel 59 0.376 0.794 0.298 Far Eastern Plaza Hotel Taipei 24 1.000 0.903 0.903 Plaza Hotel 60 0.683 0.553 0.378

Hotel Kingdom 26 0.369 0.850 0.313 Le Midi Hotel Chitou 61 0.958 0.841 0.805

Holiday Garden Kaohsiung 27 0.530 0.806 0.427 Miramar Garden Taipei 63 0.529 0.891 0.471 The Ambassador Hotel Kaohsiung 28 0.751 0.877 0.659 Chinatrust Hotel Sun Moon

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Year 2000

28 0.642 0.936 0.601 The Ambassador Hotel 2 0.793 0.959 0.760 Han-Hsien international Hotel 29 0.479 0.976 0.468 Mandarina Crown Hotel 3 1.000 0.665 0.665 Grand Hi-Lai Hotel 30 0.683 0.872 0.596 Imperial Taipei 4 0.733 0.893 0.654 Howard Plaza Hotel Kaohsiung 31 0.524 0.900 0.471 Gloria Prince Hotel 5 0.562 0.916 0.515 The Splendor Kaohsiung 32 0.730 0.780 0.569

Emperor Hotel 6 1.000 0.535 0.535 Park Hotel 33 0.278 0.789 0.219

Hotel Riverview Taipei 7 0.614 0.691 0.425 Hotel National 34 0.562 0.874 0.491

Caesar Park Taipei 8 0.648 0.954 0.618 Plaza International Hotel 35 0.488 0.857 0.418 Golden China Hotel 9 0.642 0.806 0.517 Evergreen Laurel Hotel 36 0.664 0.837 0.555 San Want Hotel 10 0.907 0.881 0.799 Howard Plaza Hotel Taichung 37 0.671 0.844 0.566 Brother Hotel 11 0.915 0.916 0.837 The Splendor Taichung 38 0.972 0.807 0.785

Santos Hotel 12 0.673 0.838 0.564 Marshal Hotel 40 0.466 0.899 0.419

The Ritz Landis Hotel 13 0.808 0.883 0.714 Chinatrust Hotel Hualien 41 0.534 0.873 0.465

United Hotel 14 0.938 0.681 0.639 Parkview Hotel 42 0.594 0.853 0.507

Sheraton Taipei Hotel 15 0.878 0.830 0.729 Hotel Landis China Yangmingshan

44 0.721 0.915 0.660 Taipei Fortuna Hotel 16 0.429 0.824 0.353 The Grand Hotel Kaohsiung 45 0.875 0.685 0.600 Holiday Inn Asiaworld

Taipei 17 1.000 0.817 0.817 Caesar Park Hotel Kending 46 0.827 0.926 0.766

Hotel Royal Taipei 18 0.754 0.905 0.683 Hotel Royal Chihpen Spa 47 1.000 0.930 0.930

Howard Plaza Hotel 19 1.000 1.000 1.000 天祥晶華渡假酒店 48 0.655 0.822 0.538

Rebar Crowne Plaza Taipei 20 0.797 0.899 0.717 墾丁 Howard Plaza Hotel 49 1.000 0.761 0.761 Grand Hyatt Taipei 21 1.000 1.000 1.000 Taoyuan Holiday Hotel 52 0.546 0.689 0.376 Grand Formosa Regent

Taipei

22 1.000 1.000 1.000 Hotel Tainan 53 0.965 0.897 0.866

The Sherwood Hotel Taipei 23 1.000 0.994 0.994 Ta Shee Resort Hotel 54 0.782 0.950 0.743 Far Eastern Plaza Hotel

Taipei 24 1.000 0.893 0.893 Hotel Royal Hsinchu 55 0.644 0.921 0.593

The Westin Hotel 25 1.000 0.845 0.845 Jen Dow International Hotel 59 0.352 0.811 0.286

Hotel Kingdom 26 0.359 0.960 0.344 Plaza Hotel 60 1.000 0.655 0.655

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Year 2001

The Grand Hotel 1 0.652 0.917 0.598 Han-Hsien international Hotel

29 0.545 0.867 0.473

The Ambassador Hotel 2 0.893 0.903 0.806 Grand Hi-Lai Hotel 30 0.609 0.891 0.542

Mandarina Crown Hotel 3 1.000 1.000 1.000 Howard Plaza Hotel Kaohsiung

31 0.558 0.826 0.460

Imperial Taipei 4 0.790 0.850 0.671 The Splendor Kaohsiung 32 0.565 0.854 0.483

Hotel Riverview Taipei 7 0.649 0.626 0.406 Plaza International Hotel 35 0.471 0.822 0.387 Caesar Park Taipei 8 0.626 0.940 0.589 Evergreen Laurel Hotel 36 0.818 0.733 0.599 Golden China Hotel 9 0.659 0.773 0.510 Howard Plaza Hotel

Taichung

37 0.607 0.863 0.524

Brother Hotel 11 0.855 0.897 0.767 The Splendor Taichung 38 1.000 1.000 1.000

Santos Hotel 12 0.696 0.792 0.552 Marshal Hotel 40 0.406 0.835 0.339

The Ritz Landis Hotel 13 0.828 0.883 0.731 Chinatrust Hotel Hualien 41 0.750 0.780 0.585

United Hotel 14 0.847 0.728 0.617 Parkview Hotel 42 0.715 0.828 0.593

Sheraton Taipei Hotel 15 0.838 0.937 0.786 Hotel Landis China Yangmingshan

44 0.714 0.905 0.647 Taipei Fortuna Hotel 16 0.478 0.780 0.373 The Grand Hotel Kaohsiung 45 0.580 0.921 0.534 Holiday Inn Asiaworld Taipei 17 1.000 0.817 0.817 Caesar Park Hotel Kending 46 0.918 0.824 0.757 Hotel Royal Taipei 18 0.809 0.901 0.729 Hotel Royal Chihpen Spa 47 1.000 0.882 0.882 Howard Plaza Hotel 19 1.000 0.943 0.943 Grand Formosa Hotel 48 0.763 0.900 0.687 Rebar Crowne Plaza Taipei 20 0.733 0.840 0.616 Howard Beach Resort

Kending

49 1.000 0.724 0.724

Grand Hyatt Taipei 21 1.000 1.000 1.000 The Hibiscus Resorts 50 0.418 0.893 0.373

Grand Formosa Regent Taipei 22 1.000 1.000 1.000 Taoyuan Holiday Hotel 52 0.575 0.656 0.377 The Sherwood Hotel Taipei 23 1.000 0.930 0.930 Hotel Tainan 53 0.918 0.993 0.912 Far Eastern Plaza Hotel Taipei 24 0.989 0.958 0.948 Ta Shee Resort Hotel 54 0.657 0.948 0.623

The Westin Hotel 25 1.000 1.000 1.000 Hotel Royal Hsinchu 55 0.658 0.937 0.617

Hotel Kingdom 26 0.370 0.912 0.337 The Ambassador Hotel

HsinChu

56 1.000 0.825 0.825 Holiday Garden Kaohsiung 27 0.472 0.789 0.372 Jen Dow International Hotel 59 0.307 0.791 0.243

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Year 2002

The Grand Hotel 1 0.633 0.917 0.580 Grand Hi-Lai Hotel 30 0.620 0.903 0.559

The Ambassador Hotel 2 0.940 0.912 0.858 Howard Plaza Hotel

Kaohsiung 31 0.600 0.808 0.485

Mandarina Crown Hotel 3 1.000 1.000 1.000 The Splendor Kaohsiung 32 0.564 0.867 0.489

Taichung

Brother Hotel 11 0.957 0.840 0.803 Marshal Hotel 40 0.452 0.851 0.384

Santos Hotel 12 0.603 0.891 0.537 Chinatrust Hotel Hualien 41 0.753 0.768 0.578

The Ritz Landis Hotel 13 0.794 0.925 0.734 Parkview Hotel 42 0.661 0.966 0.638

United Hotel 14 0.649 0.935 0.607 Hotel Landis China

Yangmingshan

44 1.000 0.727 0.727 Sheraton Taipei Hotel 15 0.392 0.973 0.382 The Grand Hotel Kaohsiung 45 0.581 0.906 0.526 Taipei Fortuna Hotel 16 0.447 0.858 0.384 Caesar Park Hotel Kending 46 1.000 0.905 0.905 Holiday Inn Asiaworld Taipei 17 0.939 0.918 0.862 Hotel Royal Chihpen Spa 47 1.000 0.890 0.890

Hotel Royal Taipei 18 0.704 0.956 0.673 Grand Formosa Hotel 48 0.969 0.860 0.834

Howard Plaza Hotel 19 1.000 0.870 0.870 Howard Beach Resort Kending

49 1.000 0.746 0.746 Rebar Crowne Plaza Taipei 20 0.706 0.833 0.588 The Hibiscus Resorts 50 0.459 0.996 0.457 Grand Hyatt Taipei 21 1.000 1.000 1.000 Taoyuan Holiday Hotel 52 0.448 0.737 0.330 Grand Formosa Regent Taipei 22 1.000 1.000 1.000 Hotel Tainan 53 0.943 0.960 0.905 The Sherwood Hotel Taipei 23 1.000 0.988 0.988 Ta Shee Resort Hotel 54 0.615 0.920 0.565 Far Eastern Plaza Hotel Taipei 24 1.000 1.000 1.000 Hotel Royal Hsinchu 55 0.683 0.914 0.625 The Westin Hotel 25 1.000 0.967 0.967 The Ambassador Hotel

HsinChu 56 0.941 0.991 0.932

Hotel Kingdom 26 0.358 0.922 0.330 Formosan Naruwan Hotel 57 0.532 0.919 0.489

Holiday Garden Kaohsiung 27 0.422 0.900 0.380 Tayih Landis Tainan Hotel 58 0.591 0.891 0.527

The Ambassador Hotel Kaohsiung 28 0.723 0.900 0.651 Plaza Hotel 60 0.451 0.765 0.345

(31)

Year 2003

Kaohsiung 31 0.731 0.712 0.520

Taichung

The Ritz Landis Hotel 13 0.882 0.870 0.768 Farglory Hotel 43 0.994 0.734 0.729

Yangmingshan

49 1.000 0.649 0.649 Rebar Crowne Plaza Taipei 20 0.824 0.768 0.633 The Hibiscus Resorts 50 0.467 0.809 0.378 Grand Hyatt Taipei 21 1.000 0.960 0.960 The Lalu Sun Moon Lake 51 1.000 1.000 1.000 Grand Formosa Regent Taipei 22 1.000 1.000 1.000 Taoyuan Holiday Hotel 52 0.470 0.719 0.338 The Sherwood Hotel Taipei 23 1.000 0.848 0.848 Hotel Tainan 53 0.948 0.953 0.904 Far Eastern Plaza Hotel Taipei 24 1.000 1.000 1.000 Ta Shee Resort Hotel 54 0.598 0.939 0.562

HsinChu

56 0.743 0.951 0.707 Holiday Garden Kaohsiung 27 0.465 0.787 0.366 Formosan Naruwan Hotel 57 0.605 0.849 0.513 The Ambassador Hotel Kaohsiung 28 0.788 0.883 0.696 Tayih Landis Tainan Hotel 58 0.706 0.843 0.595 Han-Hsien international Hotel 29 0.623 0.847 0.527

(32)

Year 2004

Kaohsiung 31 0.643 0.717 0.461

Imperial Taipei 4 0.705 0.716 0.505 Hotel National 34 0.555 0.844 0.469

Gloria Prince Hotel 5 0.666 0.854 0.568 Plaza International Hotel 35 0.524 0.733 0.384

Emperor Hotel 6 0.695 0.506 0.352 Evergreen Laurel Hotel 36 0.887 0.681 0.604

Hotel Riverview Taipei 7 0.649 0.560 0.364 Howard Plaza Hotel Taichung

37 0.715 0.739 0.528 Caesar Park Taipei 8 0.799 0.724 0.578 The Splendor Taichung 38 0.697 0.911 0.635

Golden China Hotel 9 0.629 0.708 0.445 Marshal Hotel 40 0.512 0.694 0.355

San Want Hotel 10 0.769 0.935 0.719 Chinatrust Hotel Hualien 41 0.734 0.733 0.538

Brother Hotel 11 1.000 0.890 0.890 Parkview Hotel 42 0.688 0.818 0.563

Santos Hotel 12 0.552 0.781 0.431 Farglory Hotel 43 0.946 0.775 0.734

44 0.770 0.983 0.757

Sheraton Taipei Hotel 15 0.588 0.842 0.496 Caesar Park Hotel Kending 46 1.000 0.750 0.750 Taipei Fortuna Hotel 16 0.364 0.790 0.288 Hotel Royal Chihpen Spa 47 0.992 0.695 0.690 Holiday Inn Asiaworld Taipei 17 0.773 0.659 0.510 Grand Formosa Hotel 48 0.728 0.825 0.601 Hotel Royal Taipei 18 0.691 0.942 0.651 Howard Beach Resort

Kending

49 1.000 0.632 0.632 Howard Plaza Hotel 19 0.774 0.928 0.718 The Hibiscus Resorts 50 0.506 0.688 0.348 Rebar Crowne Plaza Taipei 20 0.617 0.948 0.585 The Lalu Sun Moon Lake 51 1.000 1.000 1.000 Grand Hyatt Taipei 21 1.000 0.945 0.945 Taoyuan Holiday Hotel 52 0.495 0.662 0.328 Grand Formosa Regent Taipei 22 1.000 1.000 1.000 Hotel Tainan 53 0.860 0.883 0.759 The Sherwood Hotel Taipei 23 1.000 0.868 0.868 Ta Shee Resort Hotel 54 0.770 0.915 0.705 Far Eastern Plaza Hotel Taipei 24 1.000 1.000 1.000 Hotel Royal Hsinchu 55 0.604 0.896 0.541 The Westin Hotel 25 0.952 0.903 0.859 The Ambassador Hotel

HsinChu

56 0.714 0.921 0.658

Hotel Kingdom 26 0.531 0.596 0.317 Formosan Naruwan Hotel 57 0.528 0.871 0.460

Holiday Garden Kaohsiung 27 0.625 0.648 0.405 Tayih Landis Tainan Hotel 58 0.766 0.785 0.602 The Ambassador Hotel Kaohsiung 28 0.797 0.854 0.680 Evergreen Plaza

Hotel(Tainan)

66 0.539 0.918 0.495 Han-Hsien international Hotel 29 1.000 0.666 0.666

(33)

Year 2005

Kaohsiung 31 0.629 0.753 0.473

Imperial Taipei 4 0.674 0.798 0.538 The Splendor Kaohsiung 32 0.571 0.890 0.508

Taichung

The Ritz Landis Hotel 13 0.963 0.825 0.795 Farglory Hotel 43 0.770 0.881 0.679

Yangmingshan

49 0.958 0.653 0.626 Rebar Crowne Plaza Taipei 20 0.604 0.967 0.584 The Hibiscus Resorts 50 0.379 0.955 0.362 Grand Hyatt Taipei 21 1.000 1.000 1.000 The Lalu Sun Moon Lake 51 1.000 1.000 1.000 Grand Formosa Regent Taipei 22 1.000 1.000 1.000 Taoyuan Holiday Hotel 52 0.687 0.546 0.375 The Sherwood Hotel Taipei 23 1.000 0.880 0.880 Hotel Tainan 53 0.899 0.709 0.638 Far Eastern Plaza Hotel Taipei 24 0.970 0.958 0.929 Ta Shee Resort Hotel 54 0.537 0.804 0.432

HsinChu

56 0.746 0.978 0.730 Holiday Garden Kaohsiung 27 0.602 0.684 0.411 Formosan Naruwan Hotel 57 0.544 0.916 0.498 The Ambassador Hotel Kaohsiung 28 0.732 0.888 0.650 Tayih Landis Tainan Hotel 58 0.676 0.803 0.543 Han-Hsien international Hotel 29 0.667 0.981 0.655 Evergreen Plaza

Hotel(Tainan)

影響台灣地區國際觀光旅館成本效率之因素：資料包絡分析法之應用

國

立

交

通

大

學

國立交通大學管理學院碩士在職專班

經營管理組

碩

士

論

文

影響台灣地區國際觀光旅館成本效率之因素：資料包

絡分析法之應用

Factors of Cost Efficiency of International Tourist

Hotels in Taiwan : An Application of Data Envelopment

Analysis

研 究 生：廖振舟

指導教授：胡均立 教授

影響台灣地區國際觀光旅館成本效率之因素：資料包絡分析法之

應用

研究生：廖振舟 指導教授：胡均立教授

國立交通大學管理學院碩士在職專班經營管理組

中 文 摘 要

本論文在分析台灣國際觀光旅館(ITH)的旅客國籍來源與成本效率的關

係。在民國 85 至 96 年期間，華僑旅客的數量對與成本效率有負向關係，

本國旅客，北美旅客和日本旅客對成本效率有正向關係。至今亞洲旅客（包

含大陸觀光客），歐洲旅客和澳洲旅客，則對成本效率沒有顯著關係。同

時，台灣國際觀光旅館加入連鎖體系，距離最近國際機場較近，會改善成

本效率。

此外，本論文將台灣國際飯店所在位置區分為台北，高雄，台中，花蓮

和風景區。發現台北和風景區的國際飯店其成本效率較佳，高雄的國際飯

店成本效率較差。台中和花蓮的國際飯店則對成本效率沒有顯著關係。

關鍵詞：旅客國籍來源, 成本效率, 國際觀光旅館。

Factors of Cost Efficiency of International Tourist Hotels in

Taiwan : An Application of Data Envelopment Analysis

Student：Jern-Jou Liao Advisors：Dr.Jin-Li Hu

The Master Program of Business and Management

College of Management

National Chiao Tung University

ABSTRACT

This paper analyzes the effects of nationality sources on cost efficiency of

international tourist hotels (ITHs) in Taiwan. From 1996 to 2007, the numbers

of overseas Chinese tourists have significantly negative effects on cost

efficiency, while the numbers of native, North American and Japanese tourist

have significantly positive effects on cost efficiency. The number of other

Asian tourists (including mainland Chinese tourists), European and Australian

tourists has no significant effect on cost efficiency. Meanwhile, the chain

system and shorter distance to the nearest international airport significantly

improve cost efficiencies.

Moreover, this study labels the location of the hotel for Taipei, Kaohsiung,

Taichung, Hualien and scenic area and discovers hotels located in Taipei and

scenic area are good for cost efficiency; hotels in Kaohsiung are poor to cost

efficiency. Taichung and Hualien hotels have no concern to cost efficiency.

誌謝

在職場十多年後，閃過重拾書包回學校的念頭。很幸運的，第一次

考試就進入了交大經館所。回顧這兩年來，家庭方面，兩個兒子的前後

誕生；工作方面，服務的公司遭逢 2008 金融海嘯因而結束；學業方面，

工科背景的我得紮實的修滿 42 學分。正因為得來不易，讓我更加的珍惜

上天的賜予。

論文的誕生，學位的取得，最要感謝的就是我的指導教授胡均立博

士，書審的交大老師，丁承博士和林介鵬博士給予的指導與建議。更要

感謝口試委員葉家瑜博士和方進義博士的寶貴建議。另外也要感謝陳金

足老師的幫忙，使得內容更加充實。

還要感謝所上謝安慈小姐，專班學長姐，同屆的同學，學弟妹，碩

士班的學弟妹，及我們阿立家族的成員們，是你們豐富我兩年的求學之

旅。

最後，我要將學位的成果獻給我的父母親，岳父母，兄嫂們，親愛

的內人及兩個可愛的兒子。尤其是內人怡如，為了照顧兩個活潑的兒子

浩宸和漢崴，和幫助我能順利畢業，暫時犧牲了工作及進修的機會，心

中的感激，世上沒有任何語言可以形容。

廖振舟 謹致

中華民國九十九年六月十五日

Table of Contents

中文提要

………

i

ABSTRACT

………

研究生：廖振舟

指導教授：胡均立教授

研究生：廖振舟指導教授：胡均立教授

中文摘要

廖振舟謹致