綜合商品零售業營業額在臺灣持續成長，其中以百貨公司營業額居首。然而近年來百貨公司營業額成長動能卻逐漸衰退，市場上多以滿千百、強化美食街、精品品牌作為創造收益的經營策略。而臺灣國際觀光旅館也因品牌性相符而邁向與精品零售複合經營型態。從遠東香格里拉國際觀光旅館開始，到2014年甫興建完成的臺北文華東方旅館、華泰王子酒店，皆在國際觀光旅館內興建精品商店並將其作為附屬休閒設施及視為收入項目之一。無論是在精品或是國際觀光旅館都欲尋求新的藍海市場，運用綜合資源，以多品牌、多角化的經營，創造市場新動能，以雙品牌經營的加乘效果，提升彼此共同在市場上之競爭力與生存能力。研究目的：一、探討國際觀光旅館所吸引精品零售商進駐時的最佳競爭優勢。二、探討國際觀光旅館與精品零售商結合經營時最需優先改善之項目。三、探討國際觀光旅館的核心能力因子對精品零售業的經營坪數對和業績之相關性。研究方法運用重要性與滿意度分析，衡量國際觀光旅館對精品零售商之最佳競爭優勢與最需加以改善之項目，並與競爭者相互比較。研究結果顯示在進行雙品牌經營策略時，精品零售業者首重合作廠商品牌形象、經營理念與能力是否相符，最希望國際觀光旅館能夠改善促銷、贈品、優惠等行銷的活動。最後，藉由多元迴歸分析得知，當提升促銷優惠策略、推出聯名商品、具備市場應變能力時，將會有效的提升業績與坪效。

The revenue of general merchandise retail continued to grow in Taiwan, even the major contribution was still from the department stores. While the revenue of department stores have gradually declined in recent years, most of them take the free certificate coupon as a marketing strategy, enlarge food court, or diversify the luxury boutiques in order to generate revenue. Luxury boutiques in particularly, with high-growth revenue, high-gross margin, and high-shifting power to consumer with brand loyalty, stand in a strong and robust negotiating position. Because the brand identity and similarity, the International Tourist Hotels in Taiwan and luxury boutiques have being cooperated starting from Shangri-La Hotel with The Mall in 1994, till the Taipei Mandarin Oriental Hotel with The Arcarde and Gloria Prince Hotel in 2014. The revenue from luxury boutiques are considered as an entertainment ancillary facilities income in hotels. Either the International Tourist Hotels or the luxury boutiques are seeking blue ocean market to enhance the competitiveness and viability. Therefore, the study applies the competitive importance and performance analysis to explore the dual branding and competitive advantages between the luxury boutiques and International Tourist Hotels. The results placed the management philosophy and capabilities at the first competitive advantage during the dual brand strategy, and expecting the International Tourist Hotel improving marketing strategies. Finally, the empirical findings from the multiple regression shows that using promotions and co-brand strategy, or acquiring adaptability to the market, have positively effect on the performance and average sale per square.

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