臺灣博碩士論文加值系統

回顧臺灣過去10年國內觀光旅遊總旅次不難發現，國內旅遊總旅次與10年前相比成長率約72.6%，觀光收入成長亦高達81%。觀光成長加上政策支持，近年國內旅館家數不斷攀升，這股熱潮不限於臺灣本島，澎湖亦有大型國際連鎖飯店進駐，相當具有指標性意義。
澎湖觀光備受矚目，觀光人數從2011年87.5萬到2016年108.2萬，成長率約23.6%。人潮湧入帶動旅宿需求增加，2015年因為國際連鎖飯店的開幕，房間數大舉增加331間，澎湖各級旅館營業收入與前年同期相比，大部分都有成長，並無受到新業者加入而瓜分了業績，顯然當地的旅宿市場成長力道不容小覷。有鑒於此，本論文藉由分析開發離島觀光旅館之財務可行性評估，同時探討不同經營型態的觀光旅館對回收期以及內部報酬率的影響。

Looking back at the past 10 years, the rate of domestic travel has increased by 72.6%. Simultaneously, the revenue of tourism had also increased by 81%. With policies supporting the nations’ tourism, the statistics of tourism increases; the amount of hotel also increases nationwide. Not just for the main island, international chained-branded hotels have also established branches in Penghu. This is an indicative significance.
Starting from 2011 till 2016, the number of visitors in Penghu increased from 875,000 to 1,082,000. The increase of visitors brought up the need of accommodation. With the grand opening of an international chained-branded hotel in 2015, the number for possible accommodation increased by 331 rooms. However, the grand opening did not affect the income of other hotels; revenue most likely stayed the same if not increased. This showed the possibility for the industry cannot be underestimated. Thus, this study analyzes financial feasibility of developing tourist hotel in offshore island. Also, it discusses the influence on payback period and inner rate of return regarding to different types of hotel ownership.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 13
第三節 研究流程 15
第二章 文獻探討 17
第一節 旅館經營型態之優勢 17
第二節 特許加盟成本 21
第三節 投資決策之財務評估方法 25
第四節 澎湖觀光旅館策略規劃分析 27
第三章 研究方法 30
第一節 研究架構 30
第二節 研究衡量工具 31
第三節 研究對象 34
第四節 資料分析方法 37
第四章 資料分析 38
第一節 開發案基本參數設定與假設 38
第二節 財務預估分析 46
第三節 可行性評估 50
第四節 敏感度分析 53
第五章 結論與建議 54
第一節 研究結論 54
第二節 研究建議 56
第三節 研究限制 57
附錄一 獨立經營之預估損益表 65
附錄二 獨立經營之預估資產負債表 66
附錄三 獨立經營之預估現金流量表 67
附錄四 特許加盟之預估損益表 68
附錄五 特許加盟之預估資產負債表 69
附錄六 特許加盟之預估現金流量表 70

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