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標題: | 臺灣觀光旅館競爭策略與財務報表分析
— 以C集團為例 Business Strategy and Financial Analysis of Taiwan Hotel Enterprise—Case Study in Group C |
作者: | Sheng-Hsiung Yao 姚勝雄 |
指導教授: | 柯承恩,劉啟群 |
關鍵字: | 經營策略,競爭優勢,財務報表分析,資產報酬率,股東權益報酬率, business strategy,competitive advantage,financial analysis,return on assets,return on equity, |
出版年 : | 2017 |
學位: | 碩士 |
摘要: | 近年來我國政府積極推動國內觀光旅遊,加上勞動法令修訂,全民逐漸適用周休二日,消費者對於休閒生活及觀光品質的需求大幅提升,國人國內旅遊總旅次也不斷攀升。在國際旅客方面,雖然大陸旅客來台人數減少,惟其他國家因匯率或廣告行銷,來台人數增加,在彼此消長的情形下,自2015年來連續二年外籍旅客入境我國人次總數超過1,000萬人次,而且連續十年呈現正成長的趨勢,台灣已儼然成為觀光大國之列。
本研究以天成飯店集團為研究主題,探討國內觀光旅館業在面臨經濟起伏、國際知名連鎖飯店集團加入台灣競爭市場及新政府兩岸政策影響下,從大環境的產業分析,再針對個案公司經營策略轉變進行分析,了解其差異化的競爭策略及成本控制的重要方法。 本研究結果發現,在供過於求的住宿服務業中,觀光旅館業者必須針對其營運進行經營策略分析,了解產業發展前景、消費者需求、競爭環境及競爭策略分析,並針對其經營結果進行財務報表分析,除企業前後期分析外,並與產業中其他可比較公司進行分析比較。據此,本研究透過深度訪談及文獻分析,針對研究個案與台灣觀光旅館業經營策略發展及後續研究提出建議。 In recent years, our government has actively promoted domestic tourism. And as the Labor law changed, people gradually apply week off two days, the consumers’ demand for leisure life and the quality of tourism increased significantly. The total domestic travel trips are rising a lot. In terms of international visitors, although the visitors from China reduced, but the numbers from other countries increased, due to exchange rates or advertising. For the second consecutive year since 2015, the international visitors has exceeded 10 million and has shown a positive trend of growth for ten consecutive years, Taiwan has become a major tourist attraction. This research focuses on a case study of Cosmos Hotel Group. The Group is facing the changes of domestic tourism industry, new government’s policy, and famous international hotel chains join the competitive market in Taiwan. The study will go from the Macro Environment to analysis the change of business strategy of the case company. To understand their differentiation of competitive strategy and cost control. This study found Hotel industry must conduct business strategy analysis on their operations under the situation of oversupply of accommodation services. They need to analyze the future development of the industry, consumer demands, competitive environment and their competitive strategy. Then conducts financial statement analysis on its operating results for the recent years and with other comparable companies in the industry. In accordance with literature reviews of the past, in-depth interview and case study analysis, the thesis provides suggestions for the Cosmos Hotel Group future growth strategy and recommendation for future research in this area. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/76617 |
DOI: | 10.6342/NTU201700277 |
全文授權: | 未授權 |
顯示於系所單位: | 會計與管理決策組 |
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ntu-106-P03744002-1.pdf 目前未授權公開取用 | 1.15 MB | Adobe PDF |
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