臺灣博碩士論文加值系統

服務業的主要產出是「服務」，而服務活動所以不同的一般經濟活動在於它具備了：有無形性、易消失性、不可分割性及異質性等特性，使得服務品質相對於產品品質而言更難以量化(Kotler, 1991)。
　　管理顧問業商業競爭激烈，主力產品從過去的ISO認證、教育訓練、經營輔導，逐漸擴展到協助企業爭取政府資源。但由於顧問公司間素質良莠不齊，故企業因為曾經受騙或有些不愉快的經驗，而對顧問服務感到卻步。本研究主要目的在協助業者找出顧客最在意的服務項目，藉以PZB 模式服務品質量表為基礎，配合管理顧問產業之特性找出22 個服務項目做為研究變項。並以中小企業曾申請研發補助顧客為研究對象，了解顧客對這22 個變項的滿意程度。
本研究更運用重要－表現程度分析法(Importance Performance
Analysis; IPA) ，分析客戶對於政府補助輔導知覺的重要性和滿意程度高低，藉以使顧問服務業能針對未滿足客戶的象限加以改善，調整經營策略以因應輔導模式的改變。

關鍵字：服務品質、顧客滿意度、問卷調查、IPA

The main output of service industry is service, and service activities differs from other economic activities is that it has the characteristics of intangibility, inseparability, heterogeneity and disappearance. So it makes product quality related to product quality is more difficult to quantify (Kotler, 1991).

Management consulting firms competition, the major product from the previous ISO certification, training and TQM counseling, and gradually expanded to help enterprises to gain government resources. However, the qualities of consultant companies are uneven, so enterprises have been cheated or because of some unpleasant experience, but was hesitant on consultancy services. The main purpose of this study was to help the consulting firms industry identify the customers most care services, based on the PZB model to find services as of 22 variables with the management consulting characteristics. And to SME customers who have applied for a grant for the study, realized about the customer satisfaction of 22 variables.

This study also used importance - performance analysis (Importance Performance Analysis, IPA) to analyze customer perception level of the importance and satisfaction by government subsidies counseling of consultancy services to enable consultant firms to address unmet quadrant to improve and adjust their strategies to response the change of consultancy patterns.
Keywords: service quality, customer satisfaction, questionnaire survey, IPA

中文摘要 i
Abstract ii
誌謝 iii
目錄 iv
表目錄 vi
圖目錄 viii
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 1
1.3 研究流程 2
1.4 研究限制 3
第二章 文獻探討 4
2.1 顧客滿意 4
2.2 服務品質 5
2.3 重要表現程度分析 18
2.4 管理顧問業服務品質 19
2.5 政府研發補助流程 20
第三章 研究方法 22
3.1 研究架構 22
3.2 研究變數定義 22
3.3 研究假設 23
3.4 研究設計 23
3.5 資料分析方法 24
第四章 研究設計 26
4.1 基本資料分析 26
4.2 信度分析 27
4.3 服務品質敘述統計分析 29
4.4 PZB服務品質 29
4.5 基本人口統計量與服務品質差異性分析 31
4.6 重要表現程度分析 39
第五章 結論與建議 42
5.1 結論 42
5.2 後續研究建議 43
参考文獻 44
表目錄
表2-1 顧客滿意定義一覽表 4
表2-2 管理顧問業分類編號 6
表2-3 台灣管理顧問公司成立時間 10
表2-4 台灣管理顧問公司員工人數規模 10
表2-5 服務品質模式之比較 14
表2-6 Westbrook & Peterson 企業間服務品質構面 20
表4-1 基本人口統計結構表 26
表4-2 期望與認知服務之平均屬與標準差 27
表4-3 因素構面信度分析表 28
表4-4 各題項與整體之統計量 28
表4-5 整體服務品質滿意度基本統計量 29
表4-6 服務品質缺口五之成對樣本檢定結果表 30
表4-7 「部門別」對服務品質屬性之F檢定 32
表4-8 雪費法檢定期望、認知與部門別的服務品質顯著性檢定 32
表4-9 「職階別」對服務品質屬性之F檢定 33
表4-10 雪費法檢定期望、認知與職階別的服務品質顯著性檢定 34
表4-11 「工作年資別」對服務品質屬性之F檢定 35
表4-12 雪費法檢定期望、認知與工作年資別的服務品質顯著性檢定 35
表4-13 「員工人數別」對服務品質屬性之F檢定 36
表4-14 雪費法檢定期望、認知與員工人數別的服務品質顯著性檢定 37
表4-15 「平均營業額別」對服務品質屬性之F檢定 38
表4-16 雪費法檢定期望、認知與平均營業額別的服務品質顯著性檢定
38
表4-17 管理顧問服務業改善分析表 40

圖目錄
圖1-1 研究流程圖 2
圖2-1 管理顧問進行程式階段 11
圖2-2 服務品質認知連續帶 13
圖2-3 服務品質和服務行銷關係圖 16
圖2-4 服務品質概念之模式 17
圖2-5 Sasser、Olsen & Wyckoff, 1978的整合服務模式 18
圖2-6 重要表現程度分析座標 19
圖2-7 顧問公司協助研發補助申請流程圖 21
圖3-1 研究架構圖 22
圖4-1 管理顧問服務管理策略矩陣 39

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