餐廳運用平衡計分卡衡量經營績效之研究

Abstract

平衡計分卡 (Balanced scorecard, BSC) 過去常成功使用於製造業與金融業，目前少數的研究僅針對旅館業進行探討，但卻缺乏對於餐廳業的研究。因此本研究鎖定以獨立經營餐廳、連鎖經營餐廳及國際觀光旅館附設餐廳三者為研究對象，以Chen, Hsu 與 Tzeng (2011) 之問卷指標為基礎，結合Evans (2005) 之問卷衡量頻率設計問卷，並參考Kwong (2005)及Taylor, Reynolds 與 Brown (2009) 針對菜單工程之文獻，加入第五構面「餐點價值」進行問卷設計，透過十位台灣餐旅產業及學術界之專家意見修改後，確定問卷內容，再針對餐廳內管理職別之員工進行問卷調查，問卷發放期間為2012年2月至9月，共取得264份有效樣本數，研究結果顯示，餐廳管理階層人員目前皆有使用非財務構面與財務構面之指標定期進行績效評估。透過結構方程式 (Structure equation model, SEM) 實證結果發現，在餐廳中學習與成長正向影響內部流程，內部流程正向影響顧客，顧客正向影響財務及餐點價值，餐點價值正向影響財務，且餐廳管理階層人員考量之指標，包含：四個財務指標、四個顧客指標、四個內部流程指標、四個學習與成長指標及三個餐點價值指標。並以層級分析法 (Analytic hierarchy process, AHP) 探討五大構面之相對重要性，三種類型餐廳皆以顧客構面為最重視，顯示餐廳業者在擴大規模之際，重視非財務構面也會驅動財務構面的成果，此研究結果提供給餐廳業者在未來經營管理之參考。

Balanced scorecard (BSC) has been successfully used in manufacturing and financial industries. Existing researches had utilized the BSC framework in the performance evaluation of the hotel industry. However, there is a paucity of researches using BSC concept in the restaurants. This study is the first paper to investigate whether the independent restaurants, restaurant chains, and the F&B in the international tourist hotel have adopted the BSC concept to measure performance as far as the authors know. The questionnaire of this study is cited from Chen, Hsu & Tzeng (2011) and Evans (2005). Furthermore, the paper had increased one construct “menu value” that is contributed by the works of Kwong (2005) and Taylor, Reynolds & Brown (2009) into the newly tailor-made BSC constructs for restaurants. A pilot test of the questionnaire instrument was given to ten experts in the hospitality area. Some changes in the wording of the instrument was the result of the pilot test. Data were collected from managers among three types of restaurant during February - September in 2012. The empirical results showed that all of employees of managerial level in the restaurants were using non-financial and financial indicators to measure performance. And, through structural equation modeling (SEM) approach, it showes that “learning and growth” has a significantly positive influence on “internal processes”; “internal processes” has a significantly positive influence on “customer”; “customer” has a significantly positive influence on “financial” and “menu value”; “menu value” has a significantly positive influence on “financial”. This result indicates that the restaurateur considers four financial indicators, four customer indicators, four internal processes indicators, four learning and growth indicators, and three menu value indicators. Furthermore, this study used Analytic hierarchy process (AHP) approach to measure the weight of BSC five constructs. This research concludes that the restaurateur in independent restaurants, restaurant chains, and the F&B in the international tourist hotel, recognize “customer” as the most important construct. Implications of the findings and future research for restaurateurs are also discussed.