台灣地區航空站成本與收益結構分析

Abstract

財務績效評比為航空站競爭力評比之重要項目，現行航空站績效研究未能充分考量個別航空站之背景情況，或是未對收支項目背景與收支結構關係有更清楚體認，使得分析結果可能產生偏誤，無法客觀反映航空站之真實情況。本篇論文屬於航空站績效分析之先導型研究，深入剖析成本/收益影響因素以及項目間之關係。首先建立四層級（環境面、組織面、設備面、操作面）之成本/收益影響因素概念分析架構，以作為航站間比較之基礎。其次以國內六座航空站為分析對象，實際探究其成本/收益結構組成及背景，以及造成歷年變動差異之原因，並依其屬性重新歸屬項目。最後藉由相關分析及迴歸分析實證其影響程度，找尋關鍵影響原因，以作為經營者之參考。 研究結果顯示，台灣地區航空站之人事、行政成本受航站性質與人力數目影響；資金與維護成本深受航廈面積影響；而服務成本受旅客數與航廈面積影響。國內大型航空站之資金成本在成本結構中佔有高比重，而小型航站因為受到等級與資源上之限制，人事成本反而為成本結構之大宗。航空收益之主要影響因素為航廈面積及航線距離；非航空收益之主要影響因素則為航廈面積與旅客人數。國內航空站收益結構中仍是以航空收益為主軸，而且以場站降落費為大宗；而非航空收益以租金收入為主要來源，但特許營業費近幾年來比重陸續昇高，成為航站之另一財源。

Previous research on the airport efficiency took inefficient consideration of airport characteristics, and did not clearly identify/classify the associated cost/revenue items. As a consequence, the result may be misleading, and will not reflect the airport actual situation. This paper is a fundamental research of airport efficiency analysis. Its purpose is finding out the relationship between the cost/revenue and the related factors. It begins with constructing of a four-level framework, which for airport cost/revenue analyses, could be the basis of airport efficiency comparision. Then, six domestic airports were chosen to be analyzed. The components of cost and revenue structure are explored. Airport cost and revenues items are classified by the associated attributes. In the final, correlation and regression analyses were conducted to show the key influencing factors. The research results show that labour cost and administration cost were influenced by airport characters and numbers of staff; capital cost and maintenance cost were influenced by size of airport; and service cost was influenced by number of passenger and size of airport. Capital cost was a big share for large airports. However, labour cost plays an important role of small airports. Aeronautical revenue, the major part of the airport revenue structure, was influenced by size of airport and route distance, and generated mostly from landing fees. The critical influencing factors of the non-aeronautical revenue, most from the rents and concession fees, were the size of airport and numbers of passenger.