Business Performance Evaluation for Tourism Factory: Using DEA Approach and Delphi Method

The tourism industry contributes more than 10% of global GDP, and creates 330 million jobs. Since the outbreak COVID-19, has been one hardest hit areas, most explosive growth sectors, in post-COVID-19 era. This study analyses operational efficiency factories, before after COVID-19 outbreak. develops a PADME (Product, Aesthetic, Digitalization, Management Experience) evaluation model for non-financial components factories. also successfully developed scale model. In addition, with reference to studies on financial components, two output variables (turnover net profit tax), three input (assets, R&D expenses, employees) were set, was calculated. data envelopment analysis (DEA) approach used measure empirical research goals this are focused 12 listed companies Taiwan, analyzed relation their general individual analyses. conclusions lead both enlightening practical management implications. Academically, fills gap factories industry.