國際觀光旅館之經營效率分析─考慮顧客與員工滿意度

Abstract

服務品質是服務業最重要的產出，品質的高低與企業的獲利、生產力與顧客滿意度的關係密不可分。近期服務業的相關文獻除了檢視企業生產力，對於服務品質也日益重視。回顧過去文獻的探討，多集中於影響服務品質的因素，或是服務品質與企業表現的相關性，並未將服務品質加以量化進而衡量對經營效率的影響。此外，針對員工工作滿意度的討論，多著重工作滿意度與個人績效或組織績效的正負向關係，或探討影響員工工作滿意度的主要因素，而員工工作滿意度與企業經營效率的相關性則鮮有討論。本研究將產出面與投入面的品質納入效率衡量的模型中，以顧客滿意度指標探討考量服務品質是否對於績效衡量產生顯著的影響，並且檢視工作滿意度各構面與經營效率間之相關性。 本文選定中北部之國際觀光旅館為研究對象，就考量顧客滿意度之研究設計而言，係以三階段資料包絡分析法衡量旅館經營效率，依序在第一階段進行傳統效率分析，並於第二階段之Tobit迴歸中針對產出品質進行調整，再於第三階段計算調整產出品質之後的效率值，並比較效率值在產出品質調整前後之差異。有關員工工作滿意度與旅館經營效率之相關性，則先以因素分析與主成分分析法萃取影響滿意度之構面因素，再就滿意度構面因素與經營效率進行相關性分析。本研究在投入與產出面均納入服務品質的考量進行討論，在旅館業之效率衡量中，是一項全新的嘗試。 本研究之實證結果顯示，整體旅館的經營效率值在經過產出品質的調整後略為下降，進一步根據旅館營運規模分類後，結果顯示大規模旅館之效率值在調整後呈現上升，而中小規模旅館之效率值則普遍降低的情形。此外，在工作滿意度因素與經營效率的相關性分析中，本研究發現工作環境、工作性質、管理方式等三項因素與國際觀光旅館之經營效率間具高度的正相關，而相關性最低之因素則為企業形象。 綜觀而言，在效率衡量之分析中納入服務品質的考量，不論在產出或是投入上均有其必要性，改善員工工作滿意度與提高顧客滿意度對於旅館效率的提升也會有所幫助。因此，旅館業在提升效率的過程中，應將投入與產出面的品質提升納入優先考量。

The quality of service is one of the most important outputs of the service industry. Quality is directly associated with the company’s profits, productivity, and customer satisfaction. After reviewing past literature, it is evident that most studies on service quality focused on the contributing factors or the relationship between service quality and business performance. Limited discussion attempted to establish the linkage between service quality measures and operational efficiency. Furthermore, most discussions on employee job satisfaction emphasized on the positive/negative relationship between quality of service and individual or organizational achievements. Studies on the correlation between employee’s job satisfaction and business operational achievements had been sparse. The major intent of this thesis is to incorporate service quality and employee satisfaction into efficiency measurement for international tourist hotels. We utilize three-step data envelopment analysis to measure hotel operational efficiency adjusting for output quality. In the first step, unadjusted efficiency scores are calculated. Step two regress total input slacks on environmental factors and output quality through the Tobit regression. Step three calculates the efficiency scores adjusting for output quality and compares the differences in pre- and post-adjustment efficiency measures. As for employee job satisfaction, principal component analysis is used to capture the factors affecting to job satisfaction level. What followed is an in-depth correlation analysis on operational efficiency and job satisfaction. The empirical results indicate that overall hotel operational efficiency declines slightly with output quality adjusted. Moreover, further classification of hotel according to operation scale led to different results. Efficiency scores increase for large-scale hotels. However a decrease in the efficiency scores for mid-and small-scale hotels were observed. In analyzing the relationship between different perspectives of job satisfaction and operational efficiency, it is found that work environment, work nature, and management style are determinant factors for operational efficiency. On the other hand, among the 9 perspectives of job satisfaction, employee’s perception of enterprise image appeared to have the lowest correlations with hotel’s operational efficiency.