本文以平衡計分卡的觀點來探討山村民宿經營績效，以期建立山區民宿長期而全面性之績效而永續發展並彌補過去之研究缺口。 本研究以石桌地區民宿為研究範圍，參考相關文獻後建立山村民宿經營關鍵成功因素的初步層級架構。使用修正式德爾菲法建立層級評估架構，再發放正式問卷給產、官、學界專家填答；資料回收後使用分析層級程序法求得權重值。 研究結果「學習與成長」構面占整體權重值最高，而「財務」構面最低，顯示山村民宿在經營上必須先提升員工「學習與成長」進而帶動「顧客」、「企業內部流程」等績效驅動因素，才能有效提高山村民宿的財務績效。本文萃取出「員工教育訓練」、「顧客滿意度」、「山村民宿口碑」、「員工滿意度」、「處理抱怨事件及時性」等前五項因素，作為提升山村民宿經營績效之關鍵成功因素。最後，提出山村民宿經營上的建議，以供參考。 This study is to research the key success factors of the operational performance of B&Bs in mountain areas from the perspective of the “Balanced Score” card. Our hope is to help to create sustainable operational performance and development in all aspects of B&B business and correct the flaws of past research.We took the B&Bs in Shizhou as our subjects and consulted related documents. We then determined the key success factors in the operational performance of the B&Bs in the mountain areas and constructed a primary hierarchy framework. The hierarchy framework was constructed using the Modified Delphi Method and the questionnaire was distributed to business operators, government officersand academics in related fields. Then, we constructed integral weights of the key success factors which were shown by the valid questionnaire results using analytical hierarchy process. The study results showed that people focus on the“learning and growth” dimension most and focus least on “finance.” The study showed that the B&B operators in mountain areas should improve the quality of customer service first and then improve the “custom” and “internal process” partsin order to improve the financial performance more efficiently.We concluded that the top five dimensions that should be focused on are; ＂education and training of employees、”customer satisfaction ＂、”reputation ＂ , “employee’satisfaction” and “instant response to complaints and accidents. We concluded these five to be the key success factors that will enhance the operational performance of B&B operators in mountain areas. Finally, we made some recommendations to B&B operators in mountain areas for their benefit.
