觀光產業又為無煙工業在國際間被視為21世紀的明星產業，台灣更將觀光產業發展列為「挑戰國家2008:國家發展計畫」國家發展計畫之一，隨著政府政策的輔助和企業的推動，旅遊已融入成為國民的生活。為提升旅遊品質與提倡發掘旅遊產業的新契機，藉由「策略聯盟」(Strategic alliances)的經營型態發展「旅遊套票」(package tour)，確保產業長期競爭優勢與企業的績效管理，進而運用「促銷策略」如增加產品的多樣性、曝光度與接受度，並以「規模經濟」降低成本與售價，以期提高市場的消費人口。本研究針對推行旅遊套票策略時，如何公平合理分配所得利潤，運用經濟模型分析以折扣變動單位成本與營運利潤關係，輔以合作賽局理論(Cooperative game)分配邊際效益方法之夏普利值(Shapley value)，發展公平公開合理的利益分配機制，打破現今業界慣用之利潤分配，藉此希望能夠更加促進產業結盟的意願與穩定發展，使業者可以獲得更大的利潤與擴張營運規模，令消費者得以獲得高品質服務與優惠的價格。創造業者、消費者間雙贏的新藍海策略。

Tourism also named as pollution free industry has been regarded as a rising star of the 21st century economy in the international society, Taiwan has listed tourism as one of the national development projects that are 「Challenging National 2008 : National development 」with the policy aid of government & promotion from the businesses, tourism has become part of everybody’s life. To elevate tourism quality & advocate discovering new opportunities for tourism, we evolve package tour by strategic alliance to ensure long term competitive advantage of industry and effective strategy of businesses to adopt promotion strategies like increasing the diversity, exposure and acceptability of products and lowering cost and sale price by scale economy to increase the tourist numbers. The study focuses on how to allocate profit sensibly when promoting package tour. We use economic models to analyze the relationship between altering unit cost by different discounts and operation profit. This study adopts Shapley value which allocates marginal benefit in cooperative game to develop a more sensible and open profit allocation method, which will overrule the customary profit allocation currently applied in business. Hopefully, this new method will promote industrial alliance, stabilize the development, help every participant gain more profit, and expand the business. Furthermore, customers are also benefited with better quality service and lower prices. The new blue ocean strategy which guarantees the win-win solution between tourism industry and tourists could be possible.

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