近年全球化盛行，旅行的障礙逐漸消除，促使全球觀光產業快速成長，並成為許多國家外匯主要收入來源；政府自2002年啟動「觀光客倍增計畫」，進而帶動來台觀光旅遊熱潮，國內亦因周休二日之施行及國人日益重視休閒活動之影響下，休閒產業近年來蓬勃發展，旅館業者為搶得先機，紛紛擴展據點，在國、內外財團、大企業紛紛投入相當人力及資金之下，市場供給及需求俱增，競爭更趨白熱化。因此，瞭解同業間相對經營成效乃為國內旅館業者擬定經營策略，以及政府施政時，重要之參考依據。
回顧相關文獻，利用資料包絡分析法探討台灣國際觀光旅館經營績效之研究中，多從全面性角度進行績效分析，少有將旅館依地理區位不同做分類，進而探討其各別所產生之市場經營型態差異等問題；此外，亦有針對占旅館收入營運中，重要之餐飲部門之經營績效獨立探討研究，因此，本研究擬運用資料包絡分析方法，將國內國際觀光旅館，依地理區位不同，概分為都會型及休閒兩種經營型態，以著手進行其整體效率評估及餐飲部門之效率評估。
研究結果發現，台灣國際觀光旅館及餐飲經營未達整體技術效率的原因，都會型缺乏純技術效率大於規模效率，而休閒型是缺乏規模效率大於純技術效率，顯示台灣國際觀光旅館都會型存在許多技術問題（是指投入項無法有效運用，例如都會型旅館餐飲在餐飲員工數、餐飲面積及餐飲成本等，無法有效運用），休閒型存在許多規模問題（是指投入產出項的比例不適當，例如休閒型旅館餐飲在投入項餐飲員工數、餐飲面積及餐飲成本與產出項餐飲收入的比例不適當）。若以分佈地區而言，台灣國際觀光旅館整體經營績效及餐飲績效之良窳，與其是否鄰近政經中心或位在科學工業園區附近，有密切相關，當外籍商務型散客入住人數愈多，其整體經營績效與餐飲部門之效率愈好。若以住宿旅客別區分，台北地區、新竹地區及台中地區之客源，以外籍旅客占大多數，台南地區及高雄地區之客源，則以本國籍旅客居多。休閒型國際觀光旅館整體經營績效與餐飲績效，與旅館特色、交通方便性及地方資源有關，並以本國籍之散客占多數。以連鎖經營方式營運之國際觀光旅館，其平均整體技術效率、純粹技術效率及規模效率值高於獨立經營業者，而都會型觀光旅館經營績效之規模效率，卻以獨立經營者為高。因此，獨立經營之觀光旅館普遍存在未達整體技術效率之課題，仍有較大之改善空間。最後，企盼將本研究結果，提供給國內國際觀光旅館經營者及政府相關部門，以作為日後決策及施政之參考。

The obstacles of travelling have been gradually eliminated by the prevailing tendency of globalization, leading to fast growth of international tourism industry, the returns created by the industry become one of the main sources of foreign exchange in numerous countries; the Doubling Tourist Arrivals Plan launched by the government in 2002 boosted Taiwan tourism business, in addition, affected by the policy of 2 days off a week and the general conception of valuing the importance of recreative activities, the recreation industry has been dynamically developed during the recent years. For seizing business opportunity and occupying market share, the competition has become even more intense after the manpower and investment being put in great amount by domestic and foreign large enterprises. Accordingly, to realize the relative effectiveness between the same trades is an important reference for domestic hotels to make operation policy and government to implement relevant strategies.
While viewing relevant documentations, most researches employ Data Envelopment Analysis (DEA) for exploring international tourist hotel operation effectiveness in Taiwan, very few of them categorize hotels according to geographic position, for further examining the issue of differences generated from various market operation modes separately; moreover, independent explorations and studies focusing on the hotel income operation, the important operation effectiveness of food and beverage department are not found. Consequently, this study intends to adopt DEA for categorizing the domestic international tourist hotels into urban and recreation operational modes in accordance with geographic position, in order to conduct overall evaluation and effectiveness assessment of food and beverage department.
Indicated by research results, the reasons that international tourist hotels as well as food and beverage operation in Taiwan are unable to reach overall technique effectiveness, explicitly, insufficient pure technique effectiveness is greater than scale effectiveness is the case of urban mode, while insufficient scale effectiveness is greater than pure technique effectiveness is the reason for recreative mode, revealing numerous technique problems exist in the urban style of international tourist hotel in Taiwan (the inputs can not be effectively employed, e.g. the personnel number, business area, and costs of urban style of international tourist hotel can not be efficiently used); lots of scale problems have been found in recreative mode (i.e. the inappropriate proportion of inputs and outputs, for instance, inputs as personnel number, business area, and cost inputs of food and beverage in recreative hotel, are not of appropriate proportion with income of food and beverage outputs.)
By analyzing the distribution districts, the overall operation effectiveness of international tourist hotels in Taiwan and high or poor effectiveness of food and beverage is closely related to if hotel is neighboring politic and economic center or in the vicinity of science park, besides, the more foreign individual business visitors reside in the district, the higher is the effectiveness of overall operation as well as food and beverage department. If examining tourist staying in hotel, foreign tourists are the majority of visitor sources in Taipei area, Hsinchu area and Taichung area, while domestic visitors are the main source of tourists in Tainan area and Kaohsiung area. The overall operation effectiveness of recrative international tourist hotel and effectiveness of food and beverage is related to the hotel characteristics, traffic convenience and local resources, the domestic individual visitors are the majority. As to the international tourist hotel with chain store operation mode, its average overall technique effectiveness, pure technique effectiveness and scale effectiveness values are higher than independent operator, while the scale effectiveness of urban style international tourist hotel operation effectiveness, the independent operator is the highest. Consequently, independently operate tourist hotel prove to have problem of unable to attain overall technique effectiveness, and there is still large room for improvement. At last, the result of this study is expected to offer reference for domestic international hotel operators and relevant departments of government in policymaking and strategy implementation.

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