近年來許多國家把旅遊發展視為經濟成長的重要因素之一，緬甸自2011年開放外國投資以來，將發展旅遊業作為工作重心，因為有自然豐富資源及獨特的人文環境，使緬甸的旅遊資源頗具吸引力。個案公司認為緬甸的旅遊產業潛力不容小覷，以曾經經營管理三家國際觀光旅館的經驗規劃緬甸仰光的旅館投資案。本文除了介紹緬甸的政治歷史背景、社會及經濟狀況，並參考文獻對旅館的定義、經營及特性加以闡述外，根據台灣建築學會「建築學報」第77期，2011年9月秋季號「觀光旅館開發評估指標之研究」中的五大指標，來探討個案公司的緬甸仰光國際觀光旅館投資計劃。結果顯示投資業主的計畫偏重在財務效益分析及市場供需分析上，與前述文獻對旅館投資業主所作五大指標重視程度的問卷結果相吻合。另外，建議在做最後投資決策前可以對(1)政治環境的風險、(2)基礎假設是否偏離實際，及(3)東南亞國家人民的消費習性上再作一次深入評估與瞭解。;In recent years, many countries see tourism development as an important factor of economic growth. In 2011, Myanmar opened its market for foreign investment, since then developing tourism industry has become a primary focus for the government. Myanmar has abundant natural sources and unique culture, which make its tourism industry very attractive to tourists from all over the world. The subject company believes that Myanmar’s tourism industry has great potentials and cannot be overlooked. Therefore, the subject company is planning to establish an international hotel in Myanmar based on its experience of managing three international hotels located in Taiwan and Mainland China. The paper introduces the historical background of Myanmar’s politics, society, economy as well as definition of hotel and hotel operations based on the reference documents. Besides, it also examines the subject company’s investment proposal for launching a tourist hotel in Yangon through the five indicators mentioned in the article “A study of Tourist Hotel Development Evaluation”, Journal of Architecture issue #77 autumn edition published by Architectural Institute of Taiwan in September 2011. The study shows that the subject company is more concerned about financial benefits and market demand, which is the same outcome as the survey presented in the article mentioned previously regarding the 5 indicators. In addition, the paper suggests that the subject company should conduct a more in-depth assessment in the following areas before making a final invest decision: (1) Myanmar new government policies and political risks (2) Discrepancies between project assumptions and realities (3) The consumer behavior of south-east Asian countries
