探討台灣飯店經營效率及其影響因素

Abstract

隨著全球觀光產業的蓬勃發展，飯店業已成為推動國家經濟與創造就業的重要支柱。在後疫情時代，台灣飯店市場逐漸恢復活力，然而也面臨國際品牌競爭加劇、人力與營運成本上升、顧客需求多元化等多重挑戰。在此背景下，「經營效率」成為衡量飯店績效與永續經營能力的關鍵指標。有鑑於此，本研究旨在探討台灣地區觀光與一般旅館的經營效率表現及其影響因素，並結合資料包絡分析法（DEA）與 Tobit 迴歸模型，進行系統性量化分析，以補足既有研究之不足，並為業界與政策端提供實證參考。本研究資料來源為交通部觀光署等公開統計資料，涵蓋2014年至2023年間營運之212家合法旅館。研究採雙階段分析架構：第一階段以DEA中之CCR與BCC模型，分別估算飯店的技術效率（TE）、純技術效率（PTE）與規模效率（SE）；第二階段則採Tobit迴歸模型，以探討經營模式、區位因素、客源結構與規模條件等外部變項對效率之影響。研究結果顯示，整體平均技術效率為0.714，純技術效率為0.781，規模效率則為0.914，顯示多數飯店雖管理能力尚可，但受規模不適配影響，導致總體效率偏低。在變項分析方面，「客房收入佔比」與「先進國家旅客佔比」對效率具顯著正向影響，顯示聚焦核心業務與優質客群有助提升效率。相對地，「加盟國際品牌」與「商務型定位」對效率呈現顯著負向影響，反映標準化管理可能犧牲營運彈性，亦說明商務型飯店淡季利用率低的困境。此外，交乘項分析發現「自由行旅客（FIT）×中小型飯店」為顯著正向，代表自由行導向策略對中型規模飯店具備放大效果；「客房比重×商務型」則呈負向，指出即使專注客房營收，若市場定位錯誤亦難提升效率。基於實證結果，本研究建議飯店業者應強化客房主營業務、靈活調整品牌策略、提升自由行與國際客群吸引力，並合理控制經營規模。政策面則可依據效率分布推動分層輔導、平衡區域觀光資源，並納入效率評估指標作為產業升級參考。研究亦指出未來可導入panel資料結合SFA模型，並融入ESG與智慧管理指標，以增進解釋力與時代適應性。In the post-pandemic era, Taiwan's hotel industry has shown strong signs of recovery. However, hotel operators are now facing intensified competition from international brands, rising labor and operational costs, and increasingly diversified customer demands. In such a competitive environment, operational efficiency becomes a critical metric for evaluating hotel performance and sustainability. This study aims to explore the operational efficiency of hotels in Taiwan and its influencing factors by employing a two-stage quantitative approach, integrating Data Envelopment Analysis (DEA) and Tobit regression modeling.The research sample consists of 212 legally registered tourist and general hotels across Taiwan, covering data from 2014 to 2023. In the first stage, both CCR and BCC DEA models were used to estimate each hotel’s technical efficiency (TE), pure technical efficiency (PTE), and scale efficiency (SE). In the second stage, Tobit regression was adopted to assess how various external variables—such as room revenue ratio, international brand affiliation, customer segmentation (e.g., FIT and business travelers), hotel size, and geographical region—affect efficiency scores.Empirical results reveal that the average TE was 0.714, with a higher PTE of 0.781, indicating that many hotels have acceptable managerial capabilities but suffer from suboptimal scale operations. The room revenue ratio and proportion of advanced-country guests have a significantly positive impact on efficiency, implying that focusing on core lodging services and attracting high-value international travelers can enhance performance. Conversely, hotels affiliated with international brands and those primarily serving business travelers tend to have lower efficiency, suggesting challenges from rigid brand structures and off-peak occupancy limitations. Interaction term analysis further shows that small-to-mid-sized hotels targeting FIT customers tend to achieve higher efficiency, while the interaction of high room revenue ratio and business-type hotels negatively affects performance.This study provides both managerial and policy implications. Hotel operators should optimize their revenue structures, evaluate the cost-benefit of brand affiliation, and focus on attracting international FIT customers. Policymakers are advised to support regional development strategies and provide targeted guidance to low-efficiency hotels. Future research could consider using panel data and SFA models and incorporating ESG and digital transformation indicators to better reflect dynamic trends and sustainability issues.