Since the two side of SEF and ARATS started the meeting again in Beijing in JUN 13th 2008, completed two issues of both weekend Direct air links between Taiwan and China and the people visit Taiwan from mainland, in july 4,2008, the first group came to Taiwan as tourists from mainland. Those tourists, not only bring lots of good business but also been very helpful to our sightseeing industrial Because of those reasons, I decided to discuss : 1.what are the real effects to our tourist business by allowing tourists from mainland? 2. which parts of Taiwan are really gets benefits from them? So in this thesis, only discuss the international tourist hotels. we find out lots of ideas by survey from the internet and, and also understand what the government think about the policy of allowing tourists from mainland by developed of passed issues and policy. The international tourist hotels are the most been helped and gets benefits in this situation by allowing tourists from mainland, we found out the increase of room average, at the same time, hotel stuffs also got the strong feeling about tourists from china bring lots of benefits to them, although they also bring lots of problems in rooms, food and language, but we still found out more benefits than that in this issue. we hope Kaohsiung will become the biggest model of all by allowing tourists from china, and by the changing of the government policy, make the flight in both come and out in Kaohsiung become regular, we believe in the future of Kaohsiung tourist business will be better, not only the hotels been helped but also the economic of Kaohsiung will be better.

While the lack of publicly available literatures examining the applications of managerial accounting information in service organizations, this study uses the international tourist hotel as an example to determine the relationship between managerial accounting information, the organization, strategies and business performance. Multi-national comparison is another important issue of this paper. As background the paper cited a popular text by Horngren and Sundem (1999), which delineated three types of managerial accounting information: scorekeeping, attention directing, and problem solving. The purposes of the study present as follows: 1.Have an outlook of managerial accounting information exercising in international tourist hotels in the Netherlands and Taiwan. 2.To analyze the effects of organization characteristics and strategies on managerial accounting information and business performance. 3.Through multi-national case comparison, both countries could see the differences of managerial accounting information exercising between each other and the reasons behind. Both countries can use them as a reference for future operating improvement. This study interviewed four international tourist hotels in the Netherlands and Taiwan. To minimize the interference from international chain hotels on decision makings, the target of case research hotels were all focused on independent operated, belonged to the range of 4 to 5 stars. The results of these case studies suggest: 1.Due to the differences of multi-national environment and accounting regulations, the international tourist hotels in the Netherlands and Taiwan exercise different degrees of managerial accounting information. 2.The result partly proved that international tourist hotels need sufficient managerial accounting information to cooperate with Cost Leadership Strategy. 3.The hotels emphasizing corperate governance attach more importance to managerial accounting information. Besides, the accounting sections within these companies are usually more professional operated. 4.The hotels in the Netherlands which follow Differentiation Strategy need abundant accounting information to support decision makings; while those hotels in Taiwan usually rely on the rich experiences of top managers to make decisions. There is no significant relationship between managerial accounting information and Differentiation Strategy in Taiwanese hotels. 5.In the Netherlands, relevant relationship was observed between managerial accounting information and business performance; whereas there is no direct conclusion for Taiwanese hotels.

International tourist hotel industry has becoming a professional management domain nowadays. Due to the increasingly fierce competition, hotels must develop ways to attract customers by meeting their market requirements and preferences, rather than waiting passively for the customers to come. With data mining technology, the hotels can facilitate the discovered characteristics of potential customers to make the right marketing strategies and decisions by targeting at specific groups of customers. Behind the consumers¡¦ behaviors, there are usually indicators for special consuming requirements. However, by browsing the business transaction data, one can usually learn only the consuming requirement volume and is unable to determine the implied and hidden information. This research makes use of data mining technology to explore the customers¡¦ historical data. Specifically, it applies the discovered decision rule to investigate and validate the characteristics of potentially customers ¡X customers who are more likely to book rooms of higher rate. We apply the data mining techniques to the transactional data of a hotel, collected over three years. Our research reveals that there exist characteristics rules for the potential customers and these rules do not change abruptly over the years. The application of these rules to target advertising in hotel domain is verified using the hotel transaction data collected in the subsequent year. The result shows that by targeting at customers of the discovered characteristics rules, higher response rate can be achieved.

近年來，隨著經濟發展、國民所得提升，再加上政府政策的協助推廣，刺激了國內觀光旅遊市場之需求，造成業者競相投入此一產業。然而，在市場競爭日益激烈的環境下，國際觀光旅館的需求卻未明顯地成長，呈現出供過於求的狀態。面對這種情形，為求國際觀光旅館之永續經營與成長，惟有追求生產力的不斷提升。因此，國際觀光旅館生產力變動的情形值得做進一步地探討。本文以1997-2002年台灣國際觀光旅館之整合資料，首先利用Malmquist生產力指數衡量歷年生產力變動之情形；然後，以Bootstrap信賴區間法加以檢定，藉以瞭解Malmquist生產力指數是否有顯著成長或衰退的現象發生。由Malmquist生產力指數評估結果發現：就整個研究期間而言，生產力及效率皆略為提升；但生產技術則呈現微幅下降。此外，若進一步將國際觀光旅館區分為不同經營型態時，其結果顯示：整體期間連鎖經營型態之國際觀光旅館，不論是在生產力、技術或效率變動，皆優於非連鎖經營型態之國際觀光旅館。由Bootstrap信賴區間法之檢定結果發現：在利用Bootstrap信賴區間法檢定Malmquist生產力指數後，其結果可能截然不同。因此，單憑一個Malmquist生產力指數就輕易斷言生產力提升、不變或衰退，可能會發生誤判的情形。

本研究欲達成之主要目的為分析我國國際觀光旅館業人力運用之概況、特性與相關問題，以及勞動條件、人力資源管理實務之現況，以及實踐於個案國際觀光旅館業之情形。 本研究主要以深度訪談法進行，分別針對G酒店、H大飯店以及L大飯店三家國際觀光旅館之人資部門主管人員進行深度訪談。訪談內容包括勞動條件、適用勞基法之情形、人力資源運用與人力資源管理實務，以及產業競爭環境下未來人力資源管理策略等相關議題。 經由相關文獻與深度訪談之分析，本研究發現高基層人力比例、部分工時人員與外包人力等彈性人力資源之運用，均為我國國際觀光旅館業從業人員之特殊結構屬性。另一方面，國際觀光旅館業提供的勞動條件普遍偏低，人力運用方面則重視數量及功能上的彈性運用，人力資源管理實務則於個案旅館中因經營管理型態而稍有差異，而未來國際觀光旅館業的營業擴展趨勢將使人力面臨短缺，而影響人力資源策略的形成。 / It has long been recognized that hotel industry generally suffered from shortage of human resource, relatively high turnover rate, and lower paying, no matter overseas or domestic. However, it is not an astonishing phenomenon for international tourist hotels which highlight the importance of service quality and attitude. Thus, human resource management is a critical element of operating performance in international tourist hotels. The topic for discussion of this research is exploring human resources management practice and relative issues in international tourist hotels in Taiwan. Therefore, analyzing labor conditions, practice of human resources management, as well as present application of human resources of international tourist hotels in Taiwan are subject of this study. The purposes of the research are listed: 1. Discussing the characteristic and profile of the international tourist hotels industry in Taiwan, along with the operation and conduct types, and business situation, such as operating income and cost, occupation rate, average room rate, customer category, and so on. 2. Discussing the general situation of human resources exercises, characteristic, practice, and related issues of international tourist hotels in Taiwan. 3. To dissect business profile and exercises of human resources, labor conditions, and human resource management practice of three case hotels. To implement the purposes, this research was processed by in-depth interview, during May on 2006. The interviewees are all supervisors at human resources department in G hotel, H hotel and L hotel. According to previous findings, issues involved in the questionnaire are labor conditions, manipulation of human resources, practice of human resources management of these three hotels, including recruitment, selection, promotion and merit, training, profile of turnover rate, and the human resource strategy under competitive industry environment in the future. There are three major results of this study. First, to utilize human resources in international tourist hotels, the numerical and functional flexibility are significant to adjust to business requirement. Such as overtime work, part-time worker, and outsourcing labor are common practices. Second, even though international tourist hotel industry applies to Labor Standards Act, labor conditions in international tourist hotel are rather inferior. Third, human resource management practices in the case hotels show kind of similar on system, with their own chain business type.

隨著我國經濟發展，服務業所扮演的角色日益重要，而TQM的觀念經有關單位、學者及業者多年的提倡，在國內製造業已有較廣泛的應用，但服務業方面目前則仍有相當大的推廣空間。因此，本文以服務業之全面品質管理為題進行實證研究。 　　本研究的目的在以非製造業國家品質獎標準為基礎，對國際觀光旅館業進行標準相對重要性的分析及標準的修訂，從而建立符合產業特性的全面品質管理標準；其次，則經由國內業者的互評，選擇國內外推動TQM績效卓著的業者製作標竿個案，由此二方面著手，制定產業全面品質標竿。產業標竿制定後，國際觀光旅館業者可比較彼此在程序及績效上的差異，界定改善的機會及先後順序，從事品質提升的活動。 　　本研究發現非製造業國家品質獎的九大構面標準，在國際觀光旅館業的相對重要性有所差異；九大構面中，以「經營理念、目標與策略」、「顧客服務」及「人力發展與運用」在國際觀光旅館業有較高的相對重要性，而「研究發展」的相對重要性則顯著較低。此外，本研究同時對非製造業國家品質獎41中項標準，就國際觀光旅館業進行相對重要性分析。 　　在國際觀光旅館業者互評方面，以凱悅、亞都、西華、來來、希爾頓、福華、晶華等旅館有較突出的表現；而標竿個案的國內部份以亞都飯店為對象，國外部份以Ritz Carlton及地中海俱樂部為對象，依非製造業國家品質獎標準的架構寫成。

本文採用一階段隨機邊界分析方法，建立一多投入多產出之投入距離函數模型，衡量民國81~91年間台灣66家國際觀光旅館經營之相對技術效率，同時探討造成不效率之因素。並利用投入導向Malmquist生產力指數進一步分析國際觀光旅館產業生產力改變的原因與幅度。 整體而言，台灣國際觀光旅館產業之經營效率大致呈現緩慢進步之趨勢。造成整體產業生產力提升之原因，主要為業者對於投入產出配置使用之效率改善，而非生產技術進步。除了整體經濟景氣因素當然影響觀光產業之興衰外，個別國際觀光旅館業者之效率表現仍受到許多因素影響。諸如規模、國際化程度等內部原因，及旅館是否位處風景區、所在地縣市政府對觀光發展投注之資源預算和該地市場競爭程度等外在因素。 從政府政策方面來分析，若以整體國際觀光旅館產業經營效率來衡量我國觀光產業興衰，民國87年隔週休二日政策及民國90年實施之全面週休二日政策，的確有效帶動國人休閒旅遊之風潮，促進國內觀光發展。而各縣市政府觀光相關支出與國際觀光旅館生產力變動之關係，呈現正向相關，則表示政府支出增加有助於觀光產業蓬勃發展，並增加國際觀光旅館之經營效率。由於觀光產業生產具外部性，政府積極利用觀光產業以帶動經濟景氣繁榮成長的政策應當可行。 / In this paper a multi-output, multi-input and input oriented distance function is built by one-stage stochastic frontier approach (Battese and Coelli, 1995) to estimate the relative efficiency of the 66 international tourist hotels in Taiwan in 1992~2002 and to explore the determinants of technical efficiency. In addition, the Malmquist productivity index model is used to analyze the range and the causes of the productivity changed. The results reveal that managerial efficiency of international tourist hotel industry improves gradually. The productivity growth can be attributed to efficiency gains, but not the effects of technical progress. There are significant differences in efficiency due to difference not only in the macroeconomic situation, but also in many other individual factors, such as scale, joining an international chain, located in scenic area, local government other economic service expenditure and competitiveness. Analyzing the government policy, the implementations of two-day-off twice a month policy in 1998 and two-day-off per week policy in 2001 have fostered domestic traveling and expanded tourist hotel industry. The local government other economic service expenditure has positive effect on efficiency of international tourist hotels. That is to say, increasing in local government tourist expenditure will promote tourism market and improve efficiency of a hotel. Because of the production externality in tourism industry the idea that government tries to promote tourism to benefit economic development would be workable.