Does Balance-score Card Need Strategy Developing.docVIP

PAGE PAGE 32 Does Balance-score Card Need Strategy Developing? 平衡計分卡需要策略研擬嗎? 摘 要 本研究應用藍海策略並引進平衡計分卡，透過問卷調查與訪談來探討台灣國際觀光旅館業者策略研擬與績效評估之現況。結果顯示，部份台灣國際觀光旅館業者並不瞭解藍海策略。藍海策略之因素分析可分為四構面: 「四大原則」、「提升」、「消除與降低」以及「創造」，除了，「消除與降低」因素外，其餘均與財務績效指標達顯著的因果關係。再者平衡計分卡可分為顧客滿意度、企業內部流程、員工滿意度與資訊科技等四構面，這些構面與財務績效指標均達顯著的因果關係。其中，「顧客滿意度」構面與「財務績效」成正相關且最為顯著。結果證實，應用藍海策略和平衡計分卡對提升台灣國際觀光旅館業者的財務績效具有顯著影響。最後，以高雄寒軒國際大飯店為例，驗證其住房率有顯著的改善。 關鍵字: 藍海策略，平衡計分卡，顧客滿意度，員工滿意度 Abstract This study integrates blue ocean strategy and the balanced score-card from questionnaires and interviews to explore developing strategy and performance evaluation of international hotels in Taiwan. The results disclose that some international hotels in Taiwan do not understand what blue ocean strategy is. The factor analysis of blue ocean strategy in the international hotels of Taiwan can be separated into four dimensions: the four formulating principles, raising, eliminating and decreasing, and creating. These dimensions are significantly associated with financial performance indicators and have a cause-effect relation, exception eliminating and decreasing factor. Balanced score-card in Taiwanese international hotels can be separated into four aspects: customers satisfaction, internal business process, employees satisfaction, and information technology. The four aspects are significantly associated with financial performance indicators and have a cause-effect relation, while customers’ satisfaction is most positively and significantly associated with financial performance. Therefore, integrating blue ocean strategy and the balanced score-card is significantly associated with the financial performance in Taiwanese international hotels. Finally, a case study of Han-Hsien International is used as example to examine the applying blue ocean strategy and performance evaluation in international hotel. The result shows that the occupancy percentage has a significant improvement. Keywords: Blue Ocean Strategy; Balanced Score-card; customers sa