論文提要內容：本研究主要目的，乃嘗試探討旅行社之組織資源能力與組織績效之影響與關係，及了解旅行社個人績效獎勵制度對組織績效之影響與關係；以提供旅行社管理者不同之思考角度，除了從產品殺價求生存之競爭外，是否可尋找其它可行之競爭策略。 本研究以綜合及甲種的海外旅遊業務為主之旅行社為研究母體，便利抽樣100家樣本，採用結構式問卷面談調查方式，以樣本之經理級（含）以上之高階主管為訪談對象。資料之分析，運用敘述性統計、因素分析、信度效度分析檢定、相關分析、迴歸分析等統計方法。 本研究資料分析顯示：樣本旅行社都重視公司無形資源之工作，但在人力資源、知識資源、及獎勵制度建立的工作有待加強。研究結果顯示，多數旅行社忽視或未確實執行個人績效獎勵制度或員工不清楚公司之個人績效獎勵制度，公司在旅遊糾紛處理績效不彰。進一步分析顯示，個人績效獎勵制度及知識資源與組織之財務績效，呈顯著正相關影響；且公司的人力資源及無形資源與組織之旅遊糾紛處理績效，呈顯著正相關影響。因此，旅行社之管理者除殺價競爭手段外，可嘗試從旅行社之組織資源能力，去加強提升無形資源能力、深耕運用人力資源能力及充實旅遊專業知識資源能力及績效獎勵制度的建立；如此，才能有益旅行社組織績效之提升，免於陷入業界殺價競爭的惡性循環。 關鍵字：組織資源能力、獎勵制度、組織績效、旅行社 This study is to explore the relations and the effects among the organizational resource capabilities and incentive system on organizational performance of travel agency. The findings suggest that, besides the price-reduction strategy, travel agencies’ owners should consider useful competitive strategies. The sampling of travel agents in this research is limited in the consolidated agency and the direct agency categories that major in outbound business as population. One hundred samples were taken at convenience from this population. The survey was conducted by means of interview with the managers or owners of the sample agencies on the basis of structural questionnaire. The descriptive statistics, factor analysis, and reliability and effectiveness analysis, correlation analysis and regression analysis are used as a statistical analytical tool in this study. The data analyses indicate the sample in predominantly depend on the intangible resource capabilities, and leaving much room for development in the fields of human resource capability, knowledge resource capability and the work of incentive system. Also, most sample travel agents ignore or not fully implement the pay for performance system or the rule of the incentive system is not quite clear to their staffs. And most of the travel agents are poor at the work of travel dispute handling. A deeper analysis indicates a significant correlation between incentive system and organizational financial performance, as well as between knowledge resource capability and organizational financial performance. And company’s intangible resource capabilities and human resource capability are significantly related to the company’s ability of handling travel dispute. Therefore, it is advisable for the management of the sample travel agents to use the strategy of organizational resource capabilities; for example to enhance human resource capabilities and/or to company’s intangible resource capabilities and/or to fulfill the knowledge resource capability or to set up the company’s pay for performance system. Thereby they can break the current vicious circle of alternate cutthroat competition among the travel agents. Key words: Organizational Resource Capability, Incentive System, Organizational Performance,
