當今企業處於激烈競爭的環境中，除了取得傳統上產品品質、價格與銷售通路等項的競爭優勢外，加強服務品質的提升以增加顧客的滿意度和忠誠度，以獲得更高的利潤，已是未來企業經營努力的方向之一。在新版ISO 9001:2000顧客滿意管理架構下，已將品質管理運作系統朝以顧客為導向、注重顧客關係管理及導入顧客滿意經營策略等方面列為管理者的責任之一。

本研究藉由中碳公司新版ISO 9001:2000顧客滿意管理架構之導入，先蒐集文獻中有關顧客滿意度的參考資料加上部份顧客深入訪談後所反映之意見，分析確定影響顧客滿意度的關鍵因素，同時以91年4月1日至92年3月31日期間曾採購或使用中碳公司產品與服務之所有顧客為研究調查對象，透過問卷測量該期間使用中碳公司產品與服務之顧客滿意水平，以達衡量煤焦油系列產品整體品質之目的，同時建構評估煤焦油產品的顧客滿意度指標流程以協助中碳公司順利導入新版ISO 9001:2000顧客滿意管理架構；最終分析煤焦油系列產品整體品質與顧客滿意度及與顧客滿意度與顧客忠誠度間之相關關係。
本研究在建立一個衡量煤焦油工業產品整體品質的適當量表之後，發現煤焦油工業產品的整體品質可由其本身產品品質（含產品、銷售、價格、通路/溝通、產品交運等構面）及服務品質構成，同時整體品質滿意程度越高其顧客滿意度亦越高，本研究另一方面並發現當顧客滿意度越高時所顯示在顧客忠誠度之推薦意願與再購意願亦越高。

另外本研究在發展一套評估煤焦油工業產品品質的流程後亦發現，除發現提昇產品與服務的機會外並進而從顧客的意見和建議申尋找解決顧客不滿的辦法，為管理者提供改善建議方案衡量，同時更結合產品之整體品質資訊與顧客滿意度系統之建立，並形成一套資訊回饋系統，能有效地將顧客的意見充份地反應出來以供企業作為改善其產品整體品質的依據。

【關鍵詞彙】
煤焦油、顧客滿意度、顧客滿意管理架構、服務品質、顧客忠誠度

In order to gain more profit and be superior to others in an environment full of intense competitions, enterprises nowadays not only have to maintain the original product quality, price, and sale passageways but also need to enhance the service quality, in an attempt to increase customers’ satisfaction degree and faithfulness degree. According to the newly published ISO 9001: 2000 Customer Satisfaction Management Structure, the priority in the operating system of quality management has become customers. As a result, one of a manager’s responsibilities now includes emphasizing customers’ relationship management and utilizing operating strategies, which customers are satisfied.
The research, which consists of China Steel Chemical Corporation’s new version of ISO 9001: 2000 Customer Satisfaction Management Structure, results from the collected references and information regarding customers’ satisfaction degree, along with customers’ opinions obtained from thorough meetings. It analyzes certain key factors affecting customers’ satisfaction degree. The research-investigating subject is all the customers, who have purchased or used the products and enjoyed the service of China Steel Chemical Corporation during the time period from April 1st, 2002 to March 31st, 2003. Survey questionnaires are also examined to measure the customers’ satisfaction level, so as to evaluate the entire quality of a series of coal tar products. In the meanwhile, in order to assist China Steel Chemical Corporation to meet the standards of ISO 9001: 2000 Customer Satisfaction Management Structure, procedures, which are deliberately used for estimating the customers’ satisfaction degree index, are also established. The study eventually analyzes the relationship between the total quality of the coal tar products and the customers’ satisfaction degree and the correlation between the customers’ satisfaction degree and faithfulness degree.
Following the construction of a scale measurement, the research discovers that the entire quality of the coal tar industry products is composed of the service quality and the original product quality, which includes products, sales, prices, communications, and product deliveries. Accordingly, the higher the entire quality of the products is, the higher the customers’ satisfaction degree becomes. Moreover, the study also finds out that the higher customers’ satisfaction degree significantly indicates the higher customers’ faithfulness degree, for the customers will be more willing to purchase the products again as well as recommend others to buy the products.
In addition, after developing the procedures to assess the product quality of the coal tar industry from a variety of aspects, the research reveals that by simply consulting the handy evaluation procedures, a manager will be able to come up with other suitable ways to resolve the customers’ complaints as well as improve the product and service quality. The established system that combines information of the product quality and the customers’ satisfaction degree, can effectively and completely reflect the customers’ feedbacks. Thus, it indeed provides enterprises with valuable references in the process of improving the entire product quality efficiently.

【Key Words】: coal tar, customers’ satisfaction degree, Customer Satisfaction Management Structure, service quality, customers’ faithfulness degree

目錄
誌 謝 詞 Ⅰ
中文摘要 Ⅱ
英文摘要 Ⅲ
表目錄 Ⅶ
圖目錄 Ⅷ
第一章、 緒 論 01
第一節、研究背景與動機 01
第二節、研究目的 02
第三節、研究方法與流程 03
第四節、研究對象與範圍 06
第五節、研究限制 06
第二章、文獻探討 07
第一節、ISO 9001：2000 顧客滿意管理架構 07
第二節、服務業和製造業的比較 13
第三節、服務品質 15
第四節、顧客滿意度 32
第五節、服務品質和顧客滿意度之間的關係 40
第六節、顧客滿意度與忠誠度 45
第三章、煤焦油產業分析 47
第一節、中鋼碳素化學股份有限公司簡介 47
第二節、企業所處總體環境考量 49
第三節、企業所處個體環境考量 58
第四章、研究方法 60
第一節、觀念性架構 60
第二節、變數定義與衡量 61
第三節、研究假說 64
第四節、問卷設計與抽樣設計... 65
第五節、研究分析方法 67
第六節、研究設計工業產品品質量表之構建程序 69
第七節、工業產品服務品質量表之構建程序 72
第五章、資料分析 75
第一節、問卷信效度分析與度分析 75
第二節、回收問卷結構分析 77
第三節、產品品質與服務品質中各構面對顧客滿意矩陣 80
第四節、假說檢定 84
第五節、煤焦油產品整體服務品質、顧客滿度及顧客忠誠度之架構 91
第六章、結論與建議 92
第一節、研究結論 92
第二節、管理上的涵義 94
第三節、後續研究建議 95
中文部份參考文獻 96
英文部份參考文獻 97
附錄一、中文客戶滿意度調查問卷 100
附錄二、英文顧客滿意度調查問卷 104

表 目 錄
表2-1品質目標與顧客滿意分析表 10
表2-2各學者顧客對顧客滿意之定義 33
表2-3顧客滿意相關理論彙總表 39
表3-1世界各國煤焦油產量/蒸餾量及主要廠商分析表 50
表3-2中碳公司產品產量、用途分析表 54
表3-3中碳所使用之原料供應分析表 58
表5-1問卷各構面之信效度分析 76
表5-2顧客「使用之產品或服務原因」基本資料分析 77
表5-3顧客「訂購方式」基本資料分析 77
表5-4顧客「是否同時使用他廠產品或服務」基本資料分析 78
表5-5顧客「是否為採購單位人員」基本資料分析 78
表5-6顧客「交易關係年限」基本資料分析 78
表5-7顧客「所使用之產品或服務種類」基本資料分析 79
表5-8顧客「年度採購金額」基本資料分析 79
表5-9各構面的重視程度與認知差異 84
表5-10各構面服務品質與整體服務品質分析 85
表5-11 不同交易年限客戶在各構面滿意度ANOVA分析 85
表5-12 不同交易金額級距在各構面滿意度ANOVA分析 86
表5-13 國內外之客戶在各構面滿意度t檢定 87
表5-14 使用它公司產品之客戶在各構面滿意度t檢定 88
表5-15整體對滿意度相關分析 89
表5-16滿意度對忠誠度相關分析 90

圖 目 錄
圖1-1研究流程圖 05
圖2-1 ISO 9001：2000之顧客滿意管理架構 08
圖2-2 Parasuraman, Zeithaml & Berry之服務品質知覺連續帶 19
圖2-3 Gronroos 之服務品質模型 21
圖2-4 Sasser, Olsen & Wyckoff之服務品質模式 22
圖2-5 Parasuraman, Zeithaml & Berry之服務品質模型 23
圖2-6服務品質之決定因素 25
圖2-7 Bolton 顧客評估服務品質與量值之多階段模式 31
圖2-8顧客滿意理論觀念性架構 32
圖2-9顧客滿意理論之形成 38
圖2-10顧客知覺服務品質和顧客滿意度 41
圖2-11消費者滿意的單純化模式與策略對應 42
圖2-12服務品質與顧客滿意之整合模式 43
圖2-13顧客滿意之觀念模型 44
圖2-14服務─利潤價值鏈 45
圖3-1煤焦油產業上、下游產品關聯圖 53
圖4-1觀念性架構 60
圖4-2分析性架構 67
圖4-3精簡工業產品品質量表 71
圖4-4精簡服務品質量表程序圖 74
圖5-1「產品構面」對顧客滿意矩陣圖 80
圖5-2「銷售構面」對顧客滿意矩陣圖 81
圖5-3「客户服務構面」對顧客滿意矩陣圖 81
圖5-4「價格構面」對顧客滿意矩陣圖 82
圖5-5「通路構面」對顧客滿意矩陣圖 82
圖5-6「產品交運構面」對顧客滿意矩陣圖 83
圖5-7煤焦油產品整體服務品質、顧客滿度及顧客忠誠度架構圖 91

中文部份參考文獻
古永嘉譯，1995，Donald R. Cooper and C. William Emory，企業研究方法，台北：華泰書局。
余錦芳，2002，顧客滿意度與品牌忠誠度之相關研究-以汽車業為例，高雄第一科技大學行銷與流通管理系碩士論文。
李承烯，2001，服務業如何導入標竿管理活動改善服務品質之研究，政冶大學企業管理研究所碩士論文。
李詩琦，2000，統計方法應用於銀行顧客滿意模式研究，成功大學統計研究所碩士論文。
林孟彥，2002，顧客滿意度與忠誠度之研究－以西式速食業為例，台灣科技大學管理研究所在職學程碩士論文。
邱德勳，2002，推行ISO 9001：2000標準之關鍵成功因素探討-以電機、電子產業為例，成功大學企業管理研究所碩士論文。
梁志隆，2000，台北大眾捷運系統服務品質與顧客滿意度之研究，中山大學公共事務管理研究所碩士論文。
陳義勝，2001，國內線航空公司旅客滿意度與忠誠度關係之研究，海洋大學航運管理研究所碩士論文。
馮瑞玉，2002，服務品質管理系统之構建與實證研究，中原大學工業工程學系碩士論文。
黃晏雄譯，口充輝著，1995，創造顧客滿意行銷，台北：洪建全基金會。
黃啟鑫，1999，評估工業產品整體品質程序之研究，交通大學工業工程與管理學系碩士論文。
楊敏翔，2000，員工特質、工作特性、服務氣候、與福祉氣候對員工滿意度及顧客滿意度關係之研究-以資訊服務業為例，中原大學企業管理學系碩士論文。
盧淵源譯，杉本辰夫著，1986，事業、營業、服務的品質產制，台北：中興管理顧問公司。
閻鐵民，賀力行，2002，「ISO 9001：2000顧客滿意度管理架構」，品質月刊，38卷4期，93~97。
龔佩蓉，2002，台鹽公司高雄營業處服務品質之探討，中山大學企管系碩士論文。

英文部份參考文獻(Reference)

Anderson, C. R. and C. P. Zeithaml (1984) Stage of the product life cycle business strategy and business performance: Academy of Management Journal, 27(1):5-24。
Anderson, E. W. and M. W. Sullivan(1993) The antecedents and consequences of customer satisfaction for firms, Marketing Sciences, 12(2):125-143。
Anderson, E. W., C. Fornell and D. R. Lehmann(199) Customer satisfaction, market share, and profitability: Findings From Sweden, Journal of Marketing, 58:53-66。
Bolton, R. N. and, J. H. Drew(1991) A multistage model of customers’ assessments of service quality, Journal Of Consumer Research, 17(4):375-384。
Cadotte, E. R., R. B. Woodruff and R. L. Jenkinds(1987) Exceptions and norms in models of consumer satisfaction, Journal of Marketing Research, 24:305-314。
Cardozo, R. N. (1965) An experimental study of customer effort, expectation and satisfaction, Journal of Marketing Research, 2:244-249。
Churchill, G. A.and C. Surprenant(1982) An investigation into the determinants of customer satisfaction, Journal of Marketing Research, 19(4):491-504。
Crosby, P. B. (1979) Quality Is Free: The Art of Making Quality Certain, New York: New American Library。
Day, G. S. (1983) Marketing theory with a Strategic Orientation, Journal of Marketing, 47(4):79-90。
Feigenbaum, A. C. (1983) Total Quality Control: Engineering and Management, 3rd ed., McGraw-Hill, New York。
Fornell, C. (1992) A national customer satisfaction barometer:the Swedish experience,Journal of Marketing, 56(1):6-21。
Fredericks, J. O. and J. M. Salter II (1995) “Beyond Customer Satisfaction”, Management review, 29-32。
Garvin, D. A. (1984) What does product quality really mean, Sloan Management Review, 25-43。
Garvin, D. A. (1987) Competing on the eight dimensions of quality, Harvard Business Review, 101-109。
Garvin, D. A. (1993) Manufacturing flexibility: A strategic perspective, Management Science, 39(4):395-410。
Gronroos C. (1984) A service quality model and its marketing implication, European Journal of Marketing, 18(4):36-44。
Hamel, G. and C. K. Prahalad (1994) Competing for the Future, Chapter II, Boston: Harvard Business School Press.
Hemple, D. J. (1977) Consumer satisfaction with the home buying process: conceptualization and measurement, Conceptualization of Consumer Satisfaction and Dissatisfaction, Cambridge: Marketing Science Institute。

Heskett, J. L. (1994) Putting the service-profit chain to work, Harvard Business Review, 72(2):164-174。
Howard, J. A. and J. N. Sheth (1969) The Theory of Buyer Behavior, New York: John Willy and Sons。
ISO 8402: “1994 Quality Management and Quality Assurance Vocabulary”。
ISO 9000: “2000 Quality Management Systems - Fundamentals and Vocabulary”。
ISO 9001: “2000 Quality Management System –Requirements”。
Johnson, M. D. and C. Formell (1991) A framework for comparing customer satisfaction across Iniividuals and product categories, Journal Of Economic Psychology, 12(2):267-286。
Johnson, M. D., E. W. Anderson, and C. Fornell (1994) Rational and adaptive expectations in a customer satisfaction framework, Michigan: National Quality Research Center, University of Michigan Business School。
Jones, T. O. (1995) Why satisfied customers defect, Harvard Business Review, 73(6):88-99。
Kaplan, R. S. (1992) Measuring corporate performance, Harvard Business Review。
Kolter, P. (1984) Marketing Management: Analysis, Planning, Implementation and Control, 5th ed., NJ: Prentice-Hall。
Leonard, D. (1997) Spark innovation through empathic design, Harvard Business Review。
Locke, G. (1969) Steamship accounting, New York Certified Public Accountant, 39(12): 921-922。
Miller, J. A. (1977) Studying Satisfaction, Modifying Models, Eliciting Expectation, Posing Problems and Making Meaningful Measurements, Cambridge, Mass: Marketing Science Institute, 72-91。
Oliver, R. L. and M. Millan (1992) An investigation of attribute suggestions for a stage-specific satisfaction framework, Advance in Customer Research, 19:237-244。
Oliver, R. L. and W. S. Desarbo (1988) Responses determinants in satisfaction judgment, Journal of Consumer Research, 14:495-507。
Oliver, R. L. (1980) A cognitive model of the antecedents and consequences of satisfaction decisions, Journal of Marketing, 17(4):460-469。
Oliver, R. L. (1981) Measurement and evaluation of satisfaction processes in retail settings, Journal of Retailing, 57(3):25-48。
Oliver, R. L. (1993) A cognitive affective and attribute bases of the satisfaction response, Journal of Consumer Research, 20(3):418-430。
Parasuraman, A., V. A. Zeithaml and, L. L. Berry (1985) A conceptual model of service quality and its implications for future research, Journal of Marketing, 49(4):41-50。
Parasuraman, A., V. A. Zeithaml, and L .L. Berry (1988) Communication and control process in the delivery of service quality, Journal of Marketing, 52:35-48。
Parasuraman, A., V. A. Zeithaml, and L. L. Berry (1988) SERVQUAL: A multiple-item scale for measuring customer perceptions of service quality, Journal of Retailing, 64:12-40。
Parasuraman, A., V. A. Zeithaml and, L. L. Berry (1991) Understanding customer expectations of service, Sloan Management Review, 32(3):39-48。
Parasuraman, A., V. A. Zeithaml and, L. L. Berry (1993) Research note: more on improving quality measurement, Journal of Retailing, 69(1):140-147。
Peterson, R. A, W. R. Wilson and S. P. Brown (1992) Effects of advertised customer satisfaction claims on consumer attitudes and purchase intention, Journal of Advertising Research, 32(2):34-40。
Porter, M. E. (1985) Competitive Advantage。
Rathmell, J. M. (1976) What is meant by services, Journal of Marketing, 30:32-33。
R. N. (1965) An experimental study of customer effort, expectation and satisfaction, Journal of Marketing Research, 2:244-249。
Reeves, C.A. and D.A. Bednar (1994) Defining quality: Alternatives and implications, Academy of Management Review, 19:419-445。
Solomon, M. R. and S. J. Gould (1991) Benefiting from structural similarities among personal services, The Journal of Services Marketing, 5(2):23-32。
Solomon, M.R. (1991) Consumer Behavior: Buying, Having, and Being, Boston: Allyn and Bacon。
Spreng, R. A., S. B. MacKenzie and R. W. Olshavsky (1996) A reexamination of the determinants of consumer satisfaction, Journal of Marketing, 60(3):15-32。
Stalk, G. (1988) Time - the next source of competitive advantage, Harvard Business Review, 41-51。
Swan, J. E., I. F. Trawick and M. G. Carroll (1981) Effect of participation in marketing research on consumer attitudes toward research and satisfaction with a service, Journal of Marketing Research, 18(3):356-363。
Trawick, I. F. and J. E. Swan (1981) A model of industrial satisfaction / complaining behavior, Industrial Marketing Management, 10:23-30。
Westbrook, R. A. and R. L. Oliver (1991) The dimensionality of consumption emotion patterns and consumer satisfaction, Journal of Consumer Research, 18:84-91。
Westbrook, R. A. (1980) A rating scale for measuring product/service satisfaction, Journal of Marketing, 44(4):68-72。
Woodruff, R. B., D. S. Clemons, D. W. Schumann, S. F. Gardial, R. C. Ernest and R. L. Jenkins (1983) Modeling consumer satisfaction processes using experience-based norms, Journal of Marketing Research, 20:296-304。
Woodruff, R. B., E. R. Cadotie and R. L. Jenkins (1983) Modeling consumer satisfaction processes using experience-based norms, Journal of Marketing Research, 20(3):296-304。
Woodside, A. G., L. L. Frey and R. T. Daly (1989) Linking service quality, customer satisfaction, and behavior, Journal of Health Care Marketing, 9(4):5-17。