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• Main Authors: Hui-yen Chung, 張惠雁
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/15221463002798610452

碩士 === 東吳大學 === 會計學系 === 98 === Tourism is a growing trend in Taiwan in recent years. Tourist industry provides preliminary work which are related to go abroad for customers, such as certification agency, booking and to make arrangement for accommodation travel,etc. In 1988, because Taiwan government opened control of tourist industry, tourist industrial scale became larger than before. These operators of tourist industry were over-emphasis on the value of sales, it caused some events occurred frequently , such as malicious price competition, low quality of services and many tourist companies to go bankrupt. It is an important issue that these tourist companies should find some ways to balance against between financial performance and the quality of tourism services in competitive market. The academia in Taiwan often researched into human resources or the satisfaction of services of tourist industry by the survey of questionares, but they seldom used actual performance data to research into relative performance of tourist industry. This study uses DEA (Data Envelopment Analysis) , it uses the number of direct labors and operating expenses from 2003 to 2008 of eight travel product lines of some one tourist agency as inputs, and operating revenues and the number of people who joined tour as outputs. This study implements the analysis of operating performance of eight travel product lines by CCR model and BCC model, and we give some suggetions to units of appraisee througth the results of efficiency values and the difference variables. Finally, this study uses Torbit regression to find some factors that would be effect on efficiency of units of appraisee. This study obtains relative efficiency of units of appraisee, and it provides the ways that could improve the actual performance of units of appraisee. It also provides operators of tourist industry concrete objectives to succeed by refering to data of the difference variables of models. This study hopes operators to promote operating revenues by investgating the meanings of the evaluation of performance in diversified point of view and promoting the quality of tourist industry.