面對科技快速變遷、複雜又不連續的產業環境，企業必須經由內外環境的分析，以掌握影響競爭力的關鍵因素，該如何使管理者在此經營環境中贏得成功，便需仰賴全方位的管理制度及績效評估衡量指標－平衡計分卡。 本研究旨在評估台中地區國際觀光旅館業的績效表現，並建立關鍵的評估指標，目的乃在提供國際觀光旅館業者，在改善績效時的參考依據。以Kaplan and Norton兩位學者所提出的平衡計分卡(Balanced Scorecard)作為理論基礎，設計調查問卷，利用敘述統計方法，依高階主管對績效指標的重視程度及實際執行現況排列順序。 本研究採用問卷調查法，共發出60份，回收41份，回收率68.33%。所採用之統計方法有：敘述性統計分析、績效評估矩陣分析、t檢定、因素分析、多元迴歸分析、單因子變異數分析等。問卷調查因素分析之結果，問卷38項指標共萃取7項因素，更進一步透過多元逐步迴歸的路徑分析，建立關鍵成功因素與競爭優勢的因果關係模式。 本研究歸納出六項結論，並對於台中地區國際觀光旅館關鍵績效指標之建立與平衡計分卡之應用提出六項建議。 The industry is facing a more complex and more uncertain circumstance than ever before, due to the modern techniques have grown so rapidly in recent years, it’s crucial for managers to recognize the key factors that affect their businesses. Therefore, it is necessary for managers rely on a more integrated management system and valuation indicator for performance measurement－the balanced scorecard. This research is to evaluate the performance of international tourist hotel industry in Taichung and to establish the critical evaluation indicator. The purpose is to provide international tourist hotel industry a reference which is to improve the performance measurement. The theoretical basis of this research is according to the “Balanced Scorecard” which was established by Kaplan and Norton. Through marketing research and collecting industry data, we use the descriptive statistics method to arrange the priority of each dimension’s indicators of performance management which depends on the consideration and actual performance of the CEOs of firms. This research focused on six international tourist hotels in Taichung and distributed 60 copies of questionnaires with 41 were returned, representing a response rate of 68.33%. And then analyzed the responded questionnaires with descriptive statistics analysis, performance evaluation matrix, t-test, factor analysis, multi-regression, and ANOVA. Survey analysis result shows that among the 38 indicators in the survey, 7 main factors have been chosen. Furthermore, through Multiple Stepwise Regression’s Path Analysis, the research constructs the path diagram of the key success factors and competitive advantage factors, by which we explains the influence sequence of key success factors and competitive advantage factors. This study analyzes international tourist hotels of Taichung region with the establishment of key performance indicators and the application of the balanced scorecard. After the study of literature review and cases analysis, there are six conclusions and six suggestions.
