台鹽公司目前為國內唯一產鹽之獨佔事業單位，為因應我國加入世界貿易組織及推動民營化、自由化、國際化經濟政策，預訂91年11月(尚未奉行政院核定)民營化，於民營化後廢除鹽政條例，全面開放國內鹽品市場，台鹽將面臨強大競爭壓力，現階段如何提升企業服務品質水準，將是台鹽公司經營管理的重心，台鹽公司如何藉由提升服務品質取得競爭優勢，將是值得特討的主題。
本研究在探討相關文獻理論後，採Parsuraman 、Zeithaml 和Berry（1988）三位學者提出「SERVQUAL 」尺度來衡量服務品質為藍本，針對台鹽公司經營特性，經過預測修正後，發展成為適切的問卷，以台鹽高雄營業處農、工業用鹽廠商及購買新產品消費者為研究對象，在經過服務品質之期望服務、知覺服務、整體滿意度、個別需求及受訪者個人基本資料四部份進行問卷後驗證分析結果發現：
一、農、工業用鹽廠商
知覺服務與客戶滿意度呈正相關，亦即用鹽廠商採購人員實際感覺服務績效越高，其滿意度相對也越高。期望服務與客戶滿意呈正相關，亦即用鹽廠商採購人員期望服務高時，台鹽高雄營業處所提供的各項服務讓其滿意度高。顧客滿意度和續購呈正相關，亦即用鹽廠商採購人員滿意越高的人，對台鹽高雄營業處會表現出繼續購買行為。顧客滿意和推薦呈正相關，亦即用鹽廠商採購人員滿意度越高的人，會向親友推薦台鹽高雄營業處的產品及有關服務。
二、消費者
期望服務與服務落差呈正相關，亦即消費者期望服務愈高，知覺服務愈高。知覺服務與客戶滿意度呈正相關，亦即消費者實際感覺服務績效越高，其滿意度相對也越高。期望服務與客戶滿意呈正相關，亦即消費者期望服務高時，台鹽高雄營業處所提供的各項服務讓其滿意度高。顧客滿意度和續購呈正相關，亦即消費者滿意越高，對台鹽高雄營業處會表現出繼續購買行為。顧客滿意和推薦呈正相關，顯示具有正相關，亦即滿意度越高的消費者，會向親友推薦台鹽高雄營業處的產品及有關服務。

Taiwan Salt Industrial Corporation（T.S.I.）is a large business that presently monopolizes the salt producing industry in Taiwan. It was to be privatized by the target date of November in 1992 but has not yet been assessed by Executive Yuan. Since joining the WTO, Taiwan’s economic policies have favored privatization, liberalization and internationalization. The salt products market would be fully open after abolishing the Regulation of Salt Policy, which would follow the privatization of T.S.I.. T.S.I. would then face strong competition.The promotion of quality service is presently the major focus of T.S.I. management. Therefore, the subject in need of exploration is mastering the competition by promoting service quality.
After studying the interrelated references and theories, this research adopts the「SERVQUAL」scale for measuring the service quality which was introduced by three scholars; Parsurama, Zwithaml and Berry. This questionnaire, which aims at the management character of T.S.I., was developed appropriately through calculation and amendment. Those interviewed for this research were the salt buyers for agriculture and industry who bought salt from the Kaohsiung Sales office of T.S.I. and the consumers who bought the new products. The questionnaire included four dimensions; expected service, perceived service, overall satisfaction and individual demands.
The following are some of the findings of this study:
1. The salt buyers for agriculture and industry
There is positive correlation between perceive service and satisfaction among the buyers. That is, the more efficient the buyer’s perceived the service to be, the higher their reported satisfaction was. There is a positive correlation between expected service and satisfaction among buyers. That is, the higher the buyeer’s expectation of service, the higher their satisfaction was with that offered by the Kaohsiung Sales office of T.S.I.. There is positive correlation between the satisfaction and continued purchases made on the part of the buyers. That is, the higher the buyer’s satisfaction with the Kaohsiung Sales office of T.S.I., the more continual purchases the buyer made. There is a positive correlation between satisfaction and recommendations among buyers. That is, the more satisfied the buyer was the more the buyer recommended of the products of purchased to friends and relatives.
2. The Consumers
There is a positive correlation between expected service and perceived service. That is, the higher the expectations of the consumers were the better they perceived the service they received. A positive correlation is found between perceived service and satisfaction. That is, the more efficient the consumer perceived the service to be the higher their reported satisfaction. The study showed a positive correlation between expected service and satisfaction. That is, as consumer’s expectations grew so did their satisfaction. A positive correlation is found between the satisfaction and continual purchasing behavior of customers. When consumers are satisfied they continue to buy. Finally, a positive correlation exists between satisfaction and recommendations made by customers. When customers are satisfied they recommend the products they purchase to their friends and relatives.

目 錄
第一章 緒 論 1
第一節 研究背景 1
第二節 研究動機 2
第三節 研究目的 2
第四節 研究方法 3
第五節 研究流程 4
第二章 服務品質相關文獻回顧 5
第一節 服務品質的概念 5
第二節 服務品質之模式 11
第三節 服務品質之衡量模式 16
第四節 使用者滿意度的意義與內涵 25
第五節 服務品質與顧客滿意度的關係 32
第三章 台鹽公司高雄營業處現況與問題探討 35
第一節 台鹽公司沿革 35
第二節 台鹽高雄營業處現況 40
第三節 台鹽高雄營業處存在的問題 44
第四章 研究方法 45
第一節 研究架構 45
第二節 研究假設 46
第三節 問卷設計 47
第四節 抽樣方法 50
第五節 分析工具及方法 51
第五章 結果與分析 53
第一節 基本資料分析 53
第二節 信度分析 101
第三節 驗證研究假設 104
第六章 結論與建議 111
第一節 研究結論 111
第二節對 台鹽高雄營業處服務行銷之建議 112
第三節 對後續研究建議 116
參考文獻 117
附錄一 用鹽廠商服務品質調查問卷 122
附錄二 消費者服務品質調查問卷 126

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