Kun Shan University Institutional Repository:Item 987654321/3466
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    KSUIR > Administrartion > Office of Academic Affairs > Publications >  Item 987654321/3466


    Please use this identifier to cite or link to this item: http://ir.lib.ksu.edu.tw/handle/987654321/3466


    Title: Evaluating the Balanced Scorecard with Data Envelopment Analysis to Measure Management Efficiency of Hotels in Taiwan and Vietnam
    Authors: ChangSu-Chao
    HeMing-Fang
    WangYaw-Bin
    Keywords: Hotel
    BSC
    DEA
    Benchmarking
    Effectiveness
    Performance
    Date: 2005-11
    Issue Date: 2009-08-14 23:54:36 (UTC+8)
    Abstract: The purpose of this study is to develop a useful framework to evaluate the interrelation-ships among four output perspectives of the balanced scorecard using DEA to measure per-formance efficiency, including efficient frontiers, benchmarking partners, and inefficient slacks. A 32-item survey questionnaire was developed to conduct a survey using 44 hotels in Taiwan and 44 in Vietnam as the sample of this study.Through a series of questionnaire surveys, the results of this study indicated that the comprehensive model is valuable and that there are significant relationships among the four perspectives of the balanced scorecard, i.e. financial, customer, internal business process and learning and growth perspectives’. Furthermore, the results of applying DEA into the bal-anced scorecards to measure performance efficiency of hotels in Taiwan and Vietnam showed the efficiency frontiers and benchmarking partners which can tell the ideal input volume and the slack of every hotel. The information could be very helpful for hotel managers to identify competitive positions and improvement goals.
    Appears in Collections:[Office of Academic Affairs] Publications

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    09-利用資料包絡法評估以平衡計分卡為基礎之經營績效:以台灣與越南觀光旅館為例.pdf554KbAdobe PDF3506View/Open


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