| Summary: | 碩士 === 國立臺灣科技大學 === 企業管理系 === 104 === Based on Resource-based View of the Firm and Strategic Group Theory as our theoretical background, this study applied Hierarchical Linear Modeling (HLM) to identify the sources of performance differences among international tourist hotels in Taiwan. According to the performance variables including Return on Investment before tax, Operating Profit Margin before tax, and Profit Margin before tax, we found performance differences of international tourist hotels in Taiwan during the study period (from 2006 to 2013). The findings included (1) Firm Effect accounted for 39.75% to 76.95% of variance among international tourist hotels in Taiwan which was similar to findings in previous literature. (2)Strategic Group Effect explained 0% to 4.26% of performance differences. Strategic Group Effect had a certain explanatory power, but our finding was lower than suggested in previous literature which explained 6% to 10%. (3) Year Effect accounted for 0.22% to 1.64% of performance differences, which is close to the finding of previous literature. Our finding found that the macro environment in 2006 to 2013 didn’t play an important role in the performance of firms. The main finding of our study was that business performance outcomes of international tourist hotels in Taiwan are largely determined by the ways in which they make use of their own resources. We suggest that in this industry, when planning managerial decisions, each hotel should evaluate its particular resources and capacities, and use these to create a competitive advantage, so that it can maintain its financial competitiveness and carve out a sustainable future.
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