觀光飯店業為觀光產業之核心組成，除了提供住宿服務外，亦結合餐飲、休閒與多元服務功能，其經營績效與資源配置能力對整體觀光產業發展具有重要影響。近年來，隨著市場競爭加劇、消費需求改變以及數位轉型趨勢，觀光飯店的營運管理與效率表現逐漸受到重視。因此，如何有效運用有限資源並提升營運效率，已經成為觀光飯店產業重要之管理議題。
本研究以62間臺灣觀光飯店為研究對象，研究期間為2021年至2024年，採用EBM DEA模型（Epsilon-Based Measure Data Envelopment Analysis），分析各飯店之營運效率表現。
研究結果顯示，多數觀光飯店於研究期間內皆具良好效率表現，部分飯店長期維持效率值為1，顯示其資源配置與經營管理已達較佳水準，但仍有部分飯店在人力運用、餐飲經營及整體資源配置上存在改善空間。此外，客房相關效率表現相對穩定，而餐飲與其他部門效率波動較為明顯，反映不同飯店在經營策略與市場定位上之差異。整體而言，本研究結果可作為觀光飯店業者在營運管理與資源配置上之參考，以提升整體經營績效與競爭力。

The tourist hotel industry plays an important role in the tourism and hospitality sector by providing accommodation, food and beverage, and diversified leisure services. In recent years, increasing market competition, changing consumer demand, and digital transformation have made operational efficiency and resource allocation important managerial issues for hotel operators. Therefore, improving operational performance through efficient resource utilization has become a key concern for the tourist hotel industry.Evaluating operational efficiency can help hotel managers identify strengths and weaknesses in resource allocation and develop appropriate management strategies to enhance long-term competitiveness.
This study adopted the Epsilon-Based Measure Data Envelopment Analysis (EBM DEA) model to evaluate the operational efficiency of 62 tourist hotels in Taiwan during the period from 2021 to 2024. Multiple input and output variables were incorporated to analyze the relative efficiency performance of each hotel.
The results showed that most tourist hotels demonstrated relatively stable efficiency performance during the study period, while several hotels consistently maintained an efficiency score of 1, indicating efficient resource allocation and management capability. However, some hotels still exhibited lower efficiency performance, especially in manpower utilization and food and beverage operations, suggesting that there remains room for improvement. In addition, room-related efficiency was generally more stable, whereas food and beverage efficiency showed greater fluctuations among hotels.
Overall, the findings of this study may provide useful references for hotel operators in improving operational management, optimizing resource allocation, and enhancing competitiveness. The results may also serve as a valuable reference for future studies on hotel efficiency evaluation and strategic management in the hospitality industry.

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