摘要：AbstractAs also offering accommodation supply just the same as B&B, the hotel industry, including international and regular tourism hotels which were strictly classified and regulated by Tourism Bureau in Taiwan, played not only a competing role in attracting visitors’ accommodation more or less, but an operational and profiting benchmark in some aspects to all the B&B owners while evaluating their own operational housing performance. The monthly practical statistics which were obligatedly submitted to administration by each B&B and hotel were collected in this study. Three housing performance indexes, including the room sold ratio, averaged room price, and averaged productivity per employee, were calculated and analyzed. The statistical procedures, including correlation analysis, K-Means clustering, MANOVA analysis and MDS as well, were respectively conducted to explore the correlation of dependent variables within B&B and two kinds of hotel, classify each accommodation object into one cluster based on relative similarity, test the hypothesis of heterogeneous means existing in factors or clusters, and finally reduce the dimensionality in order to have better and easier visible interpretation.
