中文摘要
氣候異常，地球暖化，對於人類的生存已經帶來明顯影響，近年來如何減少碳排放量，已是自京都議定書後各國最重要的議題之一。在餐飲界是否也有為了減少碳排放量，而減少食材運輸時間與成本，同時降低食物里程，進而採用在地食材？現今餐飲界在臺灣之地位愈受重視，但卻缺乏餐飲業是否重視使用在地食材之實證研究，更遑論研究使用在地食材是否帶來餐廳業績效之成長。過去菜單項目影響餐廳績效之研究分析方法多以矩陣分析法、菜單項目利潤分析法及作業基礎成本制法為主，鮮少使用資料包絡分析法研究菜單項目。我們從小到大所吃的台式料理，看似質樸菜餚，每一口都隱隱夾雜著對臺灣這塊土地的深厚情感，外表平易近人卻內含相當紮實的工夫。因此，本研究以臺灣連鎖台式料理餐廳為研究對象，利用投入導向之資料包絡分析法，採用兩種投入變項 (食材成本、主要食材重量) 與兩種產出變項 (邊際利潤、受歡迎程度) ，以投入差額分析找出需要改善之投入項，再以截斷式迴歸法探討食物里程是否會影響菜單項目績效評估？實證結果顯示，資料包絡分析法之差額變數分析可以協助決策者針對績效不佳之菜單項目提出改善之具體建議，食物里程與是否為海鮮食材確實會影響菜單績效。餐廳經營者可透過使用在地、當季生產的食材，減少「食物里程」，增加菜單績效。

關鍵詞：在地食材、食物里程、資料包絡分析法、截斷式迴歸

Abstract
The survival of mankind has been brought significant by abnormal weather and global warming. After consensus agreement of the Kyoto Protocol, global warming slowdown and carbon emissions reduction have become the most important environmental policies for nations in the world. In order to reduce carbon emissions, does F&B (Food & Beverage) industry need to reduce the time and cost of food ingredients, decrease food mileage thru using local food? There is a paucity of empirical researches about using local food, no mention to the study of whether the local food ingredients relevant with the performance of the restaurant industry. In the past, the matrix-based method for analyzing the impact of menu items on restaurant performance are prevalent, however, negelecting to consider the multi-factor method. Hence, this study adopts the input-oriented data envelopment analysis (DEA) with two inputs (food cost and main ingredients weights) and two outputs (contribution margin of the meals and popularity of the meals) to investigate the menu item performance of Taiwanese chain cuisine restaurants. The truncated regression is used to explore the determinants of the menu item efficiency. Managerial and strategic implications for menu planners and future research are described after conclusion.
Key words: Local Food, Food Mileage, DEA, Truncated Regression

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