臺灣博碩士論文加值系統

我國海關為順應世界的潮流，排除貨物通關的障礙，積極參與國際關貿組織所推動的關務政策及通關作業簡化程序，以創建服務、便捷、安全、廉能的優質通關環境。本研究目的在探討海關實施「優質經貿網絡計畫」5項子計畫的現況與成果績效，期許提升高雄關在通關業務流程所提供的服務品質，藉由PZB服務品質模式的SERVQUAL量表為基礎，設計出服務品質25個題項，並運用IPA分析法(Importance Performance Analysis, IPA)與Kano二維品質模式(Two-dimension quality model, Kano)，分析報關業者需求屬性的滿意指標(SII)及不滿意指標(DDI)，並進一步結合品質機能展開(Quality function deployment, QFD)的方法，建立高雄關服務之品質屋，研究結果可提供海關部門作為制定規範及優先改善通關業務的參考。
本研究在IPA分析中發現高雄關服務品質有13項具有優勢，另有2項服務品質要素內容，係須要特別加強改善，以提升報關業者的滿意度。在Kano二維品質模式中發現所探討的25項中，有17項是重要品質要素，其中包含一維品質有15項、當然品質有2項。藉由這17項重要品質要素的淬取，可指引高雄海關改善其服務品質的方向。在品質機能展開中發現進口通關管理、出口通關管理、關港貿單一窗口及通關時間評量，宜優先改善，以提升服務品質滿意度。

To meet the trend of the world and eliminate obstacles of customs clearance, Taiwan customs actively participate in customs policymaking and simplification of customs clearance procedures which are promoted by international trade organizations, to create a high-quality customs clearance environment of service, facilitation, security and integrity. The purpose of the study is to research the achievements and benefits of conducting 5 sub-projects of Ubiquitous Economy and Trade Network Plan, and further enhance the service quality of clearance procedures of Kaohsiung Customs. Based on the SERVQUAL scale of PZB, we designed a questionnaire composed of 25 items of service quality and applied Importance Performance Analysis and Two-dimension quality model to analyze SII and DDI of customs brokers. We further combined Quality Function Deployment to build up Quality House of Kaohsiung Customs’ service. The findings will also be presented to Kaohsiung Customs as a reference with respect to policy making and improvement in cargo clearance procedures.
In this research, we found 13 items were advantageous to the service quality of Kaohsiung Customs and 2 items need to be further improved to enhance customs brokers’ satisfaction. The result of Kano two-dimension model also indicated that Kaohsiung Customs should pay attention to 17 crucial items out of the 25 service quality items which we probed into. The 17 items include 15 items of one-dimension quality and 2 items of must-be quality and will further give reference to Kaohsiung Customs to help improve the direction of service quality. In Quality Function Deployment (QFD), we found the management of import cargo clearance, management of export cargo clearance, CMT Single Window and the measurement of time release should be the priorities to be improved to enhance satisfaction of service quality.

中文摘要…..................................................................................................................Ⅰ
英文摘要……………………………………………………………………..............Ⅱ
誌謝…………………………………………………….………………….................Ⅲ
目錄…………………………………………....………………………………..........Ⅳ
表目錄…………………………………………................……………………….….Ⅴ
圖目錄………………………………………………………................………….….Ⅵ
第一章 緒論............................................................................................................... 1
1.1 研究背景......................................................................................................... 1
1.2 研究動機......................................................................................................... 2
1.3 研究目的......................................................................................................... 4
1.4 研究方法與流程............................................................................................. 4
第二章 文獻探討....................................................................................................... 6
2.1 關務發展概述.................................................................................................. 6
2.1.1 世界關貿組織規範................................................................................... 6
2.1.2 我國海關通關業務................................................................................... 8
2.1.3 實施「優質經貿網絡計畫」.................................................................. 12
2.2 服務品質......................................................................................................... 27
2.2.1 服務品質的意涵...................................................................................... 27
2.2.2 PZB服務品質衡量模式.......................................................................... 28
2.3 IPA分析模式.................................................................................................. 32
2.4 Kano二維品質模式........................................................................................ 34
2.4.1 激勵-保健理論......................................................................................... 34
2.4.2 二維品質模式概念.................................................................................. 36
2.4.3 二維品質問卷設計.................................................................................. 37
2.4.4 顧客滿意係數.......................................................................................... 39
2.5 品質機能展開與品質屋................................................................................. 40

第三章 研究方法與設計.......................................................................................... 42
3.1 研究架構......................................................................................................... 42
3.2 問卷設計與調查方法..................................................................................... 44
3.2.1 問卷設計.................................................................................................. 44
3.2.2 調查方法.................................................................................................. 45
3.3 數量分析方法................................................................................................. 45
3.3.1 敍述統計分析.......................................................................................... 45
3.3.2 信度分析.................................................................................................. 46
3.3.3 效度分析.................................................................................................. 46
第四章 資料分析...................................................................................................... 47
4.1 問卷結果分析................................................................................................. 47
4.2 信度分析......................................................................................................... 49
4.3 IPA之策略分析...................................................................... ........................ 50
4. 4 Kano二維品質改善指標分析........................................................................ 53
4.4.1 Kano二維品質分類屬性.......................................................................... 53
4.4.2 報關業者滿意係數之策略分析............................................................... 57
4. 5 品質機能展開................................................................................................. 63
4.5.1 報關業者需求評估................................................................................... 63
4.5.2 高雄關服務之品質屋............................................................................... 67
第五章 研究結論與建議........................................................................................... 73
5. 1 研究結論......................................................................................................... 73
5. 2 研究建議......................................................................................................... 76
參考文獻....................................................................................................................... 78
附錄............................................................................................................................... 82

一、中文文獻
1. 方國荷，2002，貨物通關服務品質之研究—以高雄關稅局為例，南華大學管理研究所碩士論文，嘉義縣。
2. 呂志昆，2008，通關服務品質之探討—以高雄關稅局為例，義守大學管理學院碩士班碩士論文，高雄市。
3. 李春政，2011，關稅局網站之服務需求分析-以高雄關稅局之網站為例，國立高雄海洋科技大學航運管理研究所碩士論文，高雄市。
4. 林清和，2015，通關實務與與法規第8版，東華書局，臺北市。
5. 姜大偉，2010，我國導入全球貿易安全與便捷標準架構之探討-以海關通關為例，靜宜大學管理碩士在職專班碩士論文，臺中市。
6. 財政部高雄關稅局，2009，現代化海關多媒體簡介，高雄市。
7. 財政部關稅總局，2009，優質經貿網絡計畫各子計畫書，臺北市。
8. 財政部關稅總局，2012，2011年進口貨物通關時間研究報告，臺北市。
9. 財政部關務署，2014，關務年報，2013版，臺北市。
10. 財政部關務署，2014，今日海關第74期季刊，臺北市。
11. 財政部關務署，2014，財政部關務署簡報，2014版，臺北市。
12. 陳運玲，2010，針對公車服務IPA分析與運量提升策略之研究-以臺南市市公車為例，國立成功大學交通管理學系碩士班碩士論文，臺南市。
13. 陳鴻瀛，1996，海關通關實務，台北市。
14. 張媛甯，2011，Kano二維品質模式應用於個案科技大學教學品質之改善，教育實踐與研究期刊，第24卷，第2期，129-162，臺北市。
15. 黃杏釗，2010，海關之服務品質改善研究—以高雄關稅局為例，國立高雄海洋科技大學航運管理研究所碩士論文，高雄市。
16. 黃淑凌、蕭淑藝，2014，2014年8月中華管理評論，國際學報，第17卷，第3期，精油商店服務品質滿意度與重要度之研究，臺北市。
17. 廖雪靜，2014，整合Kano二維品質模式與品質機能展開應用於肯德基服務品質之研究，國立虎尾科技大學工業管理系工業工程與管理碩士班碩士論文，雲林縣。
18. 劉樹全，2013，通關自動化服務品質之研究-以關務署高雄關為例，國立高雄應用科技大學工業工程與管理系碩士班碩士論文，高雄市。
19. 蔡文彰，2011，貨物查驗通關服務品質與滿意度之探討-以高雄關稅局為例，國立高雄應用科技大學工業工程與管理系碩士班碩士論文，高雄市。
20. 盧右梅，2009，針對應用IPA與Kano二維品質模式檢視台灣高鐵乘客之服務品質需求，國立彰化師範大學企業管理學系碩士論文，彰化縣。
21. 蘇朝敦，2004，專訪日本品質大師–狩野紀昭博士，品質月刊，第5期，第40卷，14-24，臺北市。

二、英文文獻
1. Brady, M.K. and Cronin, J.J., 2001. Some new thoughts on conceptualization perceived service quality： hierarchical approach . Journal of Marketing, 65, 34-49.
2. Frederick Herzberg, (2003), Based on Harvard Business Review.” Comparison of Satisfiers and Dissatisfiers.”An exhibit from One More Time：How Do You Motivate Employees ?
3. Gronroos, C., 1984. A service quality model and its marketing implications. European Journal of Marketing, 18(4), 36- 44.
4. Kano, N., Seraku, N., Takahashi, F. and Tsuji, S., 1984. Attractive quality and must-be quality. Hinshitsu, Quality, the Journal of Japanese Society for Quality Control, 14, 39-48.
5. Lehtinen, U. and Lehtinen, J.R., 1991.Two approaches to service quality dimensions. The Service Industries Journal, 11(3), 287-303.
6. Marr, J.W., 1986. Letting the customer be the judge of equality. Quality Progress, 19(10), 46- 49.
7. Martilla, J.A. and James, J.C., 1977. Importance performance analysis. Journal of Marketing, 41(1), 77- 79.
8. Matzler, K. and Hinterhuber, H.H., 1998. How to make product development projects more successful by integrating kano’s model of customer satisfaction into quality function deployment. Technovation, 18(1), 25-38.
9. Oliver, R.L., 1981. Measurement and evaluation of satisfaction processes in retail
Settings. Journal of Retailing, 57, 25-48.
10. O’Sullivan, E. L. (1991). Marketing for parks, recreation, and leisure., State College, PA: Venture Pub.
11. Parasuraman, A., Zeithaml, V.A. and Berry, L.L., 1985. A conceptual model of service quality and its implication for future research. Journal of Marketing, l49, 22.
12. Parasuraman, A., Zeithaml, V.A. and Berry, L.L., 1985. A conceptualmodel of service quality and its implication for future research. Journal of Marketing, 49, 42.
13. Parasuraman, A., Zeithaml, V.A. and Berry, L.L., 1985. A conceptual model of service quality and its implication for future research. Journal of Marketing, 49, 44.
14. Parasuraman, A., Zeithaml, V.A., and Berry, L.L., 1988a. SERVQUAL:
A multiple-item scale for measuring consumer perceptions of service quality. Journal of Retail, 64(1), 14.
15. Parasuraman, A., Zeithaml, V.A. and Berry, L.L., 1988b. Communication and
control processes in the delivery of service quality. Journal of Marketing, 52, 35-48.
16. Sampson, S. E., & Showalter, M. J. (1999). The performance-importance response function: Observations and implications. The Service Industries Journal, 19(3), 1−25.
17. Wasserman, G.S., 1993. On how to prioritize design requirements during the QFD planning process. IIE Transactions, 25(3), 59-65.
18. Woodside, A.G., Frey, L.L. and Daly, R.T., 1989. Linking service quality, customer satisfaction. Journal of health Care Marketing, 9, 5-17.
19. Zeithaml, V.A.﹐Berry, L.L. and Parasuraman, A., 1988. Consumer perceptions of price, quality and value: a means-endmodel and synthesis of evidence. Journal of Marketing, 52(3), 2-22.
20. Zeithaml, V.A., Berry, L.L. and Parasuraman, A., 1991. The behavioral consequences of service quality. Journal of Marketing, 60(2), 31-46.

三、網站部分
1. 財政部關務署網站，2014，http：//web.customs.gov.tw，2015年3月30日。
2. 財政部關務署高雄關網站，2014，http：//kaohsiung.customs.gov.tw，2015年4月5
日。
3. 經濟部國際貿易局網站，2014，經貿資訊網，https：//fbfh.trade.gov.tw，2014年7
月17日。