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題名：綠色環境管理與營運績效：Bounded-DEA之應用
書刊名：商管科技季刊
作者：林灼榮 引用關係／彭作奎／謝俊魁 引用關係／郭姿妦
作者(外文)：Lin, Jwu-rong／Peng, Tso-kwei／Hsieh, Chun-kuei／Kao, Zu-feng
出版日期：2014
卷期：15:2
頁次：頁137-159
主題關鍵詞：綠色環境管理；生態面積指數；企業社會責任；減碳措施指標；二氧化碳排放量；Green environmental management；Biotope area factor；Corporate social responsibility；Carbon reduction indicator；CO2 emission
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台灣可藉由綠色旅遊產業之發展，兼顧環保與經濟之雙重效益。然而在綠色休憩產業之供應鏈與價值創造過程中，旅館住宿業之綠色環境管理（GEM）與營運績效，往往扮演著關鍵角色。本文將生態面積指數（BAF）、企業社會責任（CSR）及減碳措施指標（CRI）等三個正外部性及二氧化碳排放量（CO2）之負向外部性，做為民宿業者進行 GEM之四構面，利用設限變數資料包絡分析法（Bounded-DEA）與 Box-Cox迴歸方程式，模擬日月潭國家風景區之民宿業者，在高、中、低 GEM三情境下之營運績效。實證結果發現： (1)以未設限 CCR-DEA所進行之組織再造，發現目標值有 2個 CRI大於 1及 5個 CSR超過 5之不合理現象；換言之，以失真的 CCR-DEA方法，所推估之技術效率與組織再造將產生偏誤。 (2)高情境 GEM之技術效率 0.861，顯著高於中情境（0.579）及低情境（0.512），而在差額變數調整百分比上，BAF、CSR及 CRI所需增幅及 CO2減量亦昀大；反觀在中低情境下，有些業者反而可藉由減少 GEM投入來提高營運效率。換言之，前者傾向支持社會影響假說及良好管理假說所述， GEM與效率應呈現正向關係，而後者則呈現抵換假說及焦點移轉假說之負向關係。 (3)在營收績效方面， CSR及 CO2對民宿之營收呈現不顯著關係，而傾向供需理論；在 BAF及 CRI構面，則呈現正向良好管理理論。且發現房價及住房率之提高對民宿業之營業收入可產生正面效益。 (4)整合本文之實證結果，發現綠色環境管理大抵可有效提昇營運績效；且在需求價格彈性小於 1下，民宿業不宜輕易採取降價措施而應強化非價格性競爭策略，進而提升住房率及營業收入。
Development of the green tourism in Taiwan brings benefits in both environmental protection and economic growth. Green environmental management (GEM) and operating performance are in particular crucial for the supply chain and value creation process in the hospitality sector. This paper adopts three positive externalities and one negative externality to measure GEM for the B&B businesses in the Sun Moon Lake Scenic Area. The former include the biotope Area Factor (BAF), corporate social responsibility (CSR), and carbon reduction indicator (CRI), whereas the latter involves the CO2 emission. Technical efficiency (TE) for each of the three GEM levels is estimated with bounded data envelopment analysis (bounded DEA). Box-Cox regressions are conducted to assess how the GEM, room rate, and occupancy rate affect the B&B industry. Empirical finding are as follows. (1) Organizational reengineering based on unconstrained CCR-DEA leads to an unreasonable result where two CRI values are higher than one and five CSR values are higher than five. (2) TE under high GEM is 0.861, which is significantly higher than that under medium (0.579) and low (0.512) GEM. In the former scenario, the changes in the slack variables are the largest, with the greatest improvement in BAF, CSR, CRI, and CO2 emission, which supports the social impact hypothesis and the good management hypothesis. In contrast, operating efficiency is raised by lower GEM in the two alternative scenarios, which supports the tradeoff hypothesis and the shift of focus hypothesis. (3) The B&B sales revenue is insensitive to CSR and CO2, which is consistent with the market demand and supply theory. The positive good management hypothesis is substantiated as regards BAF and RCI. The room rate and occupancy rate are positively related to the B&B sales revenue. (4) Overall, GEM effectively raises TE and revenue at a cost of more GEM input. Since the price elasticity of demand is lower than one, the B&B business should focus on non-price strategies rather than a price cut strategy and increase the occupancy rate and operating performance.
期刊論文
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4.Chiu, Y. H.、Ting, C. T.、Huang, C. W.(2010)。The different system for tourist hotels efficiency estimation in Taiwan。Service Industries Journal，30(14)，2367-2385。  new window
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12.潘治民、林億明、周秝宸(20090300)。準固定要素與績效評估--臺灣國際觀光旅館客房部之實證研究。亞太經濟管理評論，12(2)，61-80。new window  延伸查詢new window
13.Barros, C. P.(2005)。Measuring Efficiency in the Hotel Sector。Annals of Tourism Research，32(2)，456-477。  new window
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18.Preston, Lee E.、O'Bannon, Douglas P.(1997)。The Corporate Social-Financial Performance Relationship: A Typology and Analysis。Business and Society，36(4)，419-429。  new window
19.Hwang, Shiuh-Nan、Chang, Te-Yi(2003)。Using Data Envelopment Analysis to Measure Hotel Managerial Efficiency Change in Taiwan。Tourism Management，24(4)，357-369。  new window
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學位論文
1.郭姿妦(2012)。日月潭民宿永續經營與營運績效：Bounded-DEA之應用(碩士論文)。東海大學。  延伸查詢new window
2.吳宛玲(2011)。台灣地區國際觀光旅館經營效率與生產力之評估(碩士論文)。國立中正大學。  延伸查詢new window
圖書
1.吳濟華、何柏正(2008)。組織效率與生産力評估：資料包絡分析法。新北市：前程文化。  延伸查詢new window
 
 
 
 
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