本研究第一階段經由立意抽樣的五十位顧客，進行「硬式階梯」的調查，之後將所有受試者的答案進行「內容分析」，以形成顧客所知覺的「顧客價值」之衡量變數。第二階段則根據相關文獻整理所得到之變數與第一階段所得到之變數，加以合併並發展形成問卷，並以連鎖服飾店或百貨公司服飾專櫃等的顧客為受訪對象。本研究主要成果與結論如下﹕
一、 本研究以「內容分析」方法針對定性資料進行類目的建構，並獲得八類價值三個層級的衡量變數，對於「顧客價值」的「方法目標鏈結模式」提供初步之瞭解，並據之編成量化的問卷，作為實證的基礎。
二、 在八類價值中，「效率」與「遊樂」此兩類價值部份符合「初次購買者」最重視「屬性」層級的觀點。同樣在此八類價值中，僅「倫理」此單類價值符合「非經常購買者」是最重視「結果」層級的觀點；而「卓越」與「心靈」兩類價值則部份符合。在八類價值中，則有「地位」、「尊敬」與「心靈」三類價值符合「經常購買者」是最重視「目標」層級的觀點；而「效率」、「遊樂」與「倫理」三類價值則部份符合。顯示並無任何類型的顧客得以完整地獲得其所需之價值層級。整體而言，「經常購買者」顯然較容易從童裝之消費經驗中，獲得其所需的部份「目標」價值；「非經常購買者」則較不易獲得其所需的「結果」價值；而「初次購買者」最不易獲得其所需的「屬性」價值。
三、 由單類價值分析的結果，顯示顧客在消費的當時，著重童裝的「屬性」所帶來的有利「結果」，更慮及此有利的「結果」是否可達成他們所追求的最終「目標」﹔而顧客在體驗童裝的具體或抽象「屬性」的同時，也會思及本身所要追求的最終「目標」，但其程度則較前述所言的關係來得輕微。單類「顧客價值」的「方法目標鏈結模式」得以建立。
四、 由八類價值的分析結果顯示顧客對於價值的追求是全面性的，認為藉由少數幾類童裝的「屬性」，即同時能夠獲致更多種不同類價值之「結果」；同時也說明顧客從「消費經驗」中，藉由某一類或某幾類所得到的「結果」，而得以達成不同類價值的終極「目標」；此外亦顯示顧客得以藉由少數童裝的「屬性」，也可以間接達成不同類價值的終極「目標」。所以整體的「顧客價值」之「方法目標鏈結模式」得以建立。

In order to find the variables for measuring customer value, at the first stage, this study adopts hard laddering technique to collect information from fifty purposive samples and conducts content analysis. According to the literature review and those variables found at the first stage, questionnaire for the measurement of customer value has been built at the second stage. This article chooses those customers who buy clothes for their children as our subjects. The results show:
1. By content analysis, the variables to measure the three levels of eight types of customer value have been categorized from qualitative information.
2. Only efficiency and play partially support the hypothesis that first-time customers focus primarily on attribute-level. Ethics confirms the hypothesis that short-term customers emphasize mainly on consequence-level, while excellence and spirituality partially support this hypothesis. Status, esteem and spirituality support the hypothesis that long-term customers focus primarily on goal-level, while efficiency, play and ethics partially confirm this hypothesis. It suggests that there is no one segment of customers could completely receives customer value which he actually needs.
3. Regarding to the analysis of single type of customer value, it shows that customers emphasize on the consequences provided by the attributes and also the goals the consequences reinforce. Furthermore, they seek the goals offered by the attributes when involve in consumption experience. Therefore, the means-end chain of single type of customer value has been constructed.
4. With regard to the analysis of eight types of customer value, it suggests that customers focus on the multiple consequences provided by one attribute or multiple attributes and also the multiple goals the consequences reinforce. Furthermore, they pursue the multiple goals offered by the attributes when involve in consumption experience. Therefore, the means-end chain of eight types of customer value has been built.

中文摘要………………………………………………………………..Ⅰ
英文摘要………………………………………………………………..Ⅲ
目錄……………………………………………………………………..Ⅳ
表目錄…………………………………………………………………..Ⅷ
圖目錄 ………………………………………………………………ⅩⅡ
第壹章 緒論 …………………………………………………………1
第一節 研究背景與動機………………………………………………………....1
第二節 研究目的…………………………………………………………………4
第三節 研究限制…………………………………………………………………5
第貳章 文獻探討 ……………………………………………………. 6
第一節 顧客價值之理性觀點與經驗觀點 ……………………………………6
第二節 顧客價值之內涵及其相關之研究 ……………………………………..8
一、 價值 ………………………………………………………………………8
二、 消費價值 …………………………………………………………………9
三、 顧客價值…………………………………………………………………12
四、 顧客價值與個人價值之比較分析………………………………………23
第三節 方法目標鏈結模式……………………………………………………..25
一、 方法目標鏈結模式的組成………………………………………………26
二、 方法目標鏈結模式及其相關研究………………………………………27
三、 階梯方法…………………………………………………………………31
第四節 顧客價值之方法目標鏈結模式 ……………………………………..35
一、 效率………………………………………………………………………35
二、 卓越………………………………………………………………………37
三、 地位………………………………………………………………………38
四、 尊敬………………………………………………………………………40
五、 遊樂………………………………………………………………………42
六、 美感………………………………………………………………………43
七、 倫理………………………………………………………………………45
八、 心靈………………………………………………………………………48
第五節 研究架構與研究假說之建立…………………………………………..49
一、研究架構 ……………………………………………………………………..49
二、研究假說之建立 ……………………………………………………………..50
第參章 研究方法……………………………………………………………..54
第一節 定性與定量研究方法…………………………………………………..54
第二節 顧客價值之定性分析…………………………………………………..56
一、 研究對象與抽樣方式………………………… ………… ……………57
二、 顧客價值質性資料之分析 ……………………………………………59
第三節 童裝之顧客價值問卷發展 ……………………………………………63
一、 顧客類型的操作性定義 ………………………………………………63
二、 研究工具設計 …………………………………………………………64
三、 問卷的再測 ……………………………………………………………72
四、 問卷的正式發放 ………………………………………………………72
五、 資料分析方法 …………………………………………………………72
第肆章 研究結果與討論………………………………………………… 75
第一節 顧客價值問卷之信度與效度分析 ……………………………………75
一、 質性資料的信度與效度分析…………………………………………..75
二、 顧客價值問卷之再測信度分析………………………………………..76
三、 正式問卷之信度與效度分析…………………………………………..77
第二節 樣本分析………………………………………………………………..78
一、 問卷回收結果 …………………………………………………………78
二、 無反應偏差 ……………………………………………………………80
第三節 顧客價值之構面分析…………………………………………………..81
第四節 顧客價值觀測架構之驗證 ……………………………………………91
一、 初次購買者在三個價值層級之差異性分析 …………………………91
二、 非經常購買者在三個價值層級之差異性分析 ………………………93
三、 經常購買者在三個價值層級之差異性分析 …………………………94
四、 顧客價值觀測架構之綜合討論 ………………………………………96
第五節 單類顧客價值之方法目標鏈結模式…………………………………104
一、 單類顧客價值之相關性分析…………………………………………104
二、 單類顧客價值之方法目標鏈結模式…………………………………107
三、 單類顧客價值之之綜合討論…………………………………………114
第六節 八類顧客價值之方法目標鏈結模式 ………………………………..116
一、 八類顧客價值之相關性分析…………………………………………116
二、 八類顧客價值之方法目標鏈結模式 ………………………………..120
三、 八類顧客價值之綜合討論……………………………………………138
第伍章 結論與建議 ………………………………………………..144
第一節 研究發現與結論 ……………………………………………………. 144
一、 顧客價值觀測架構……………………………………………………144
二、 顧客價值之方法目標鏈結模式………………………………………145
第二節 管理上之意涵…………………………………………………………148
一、 掌握整體顧客價值……………………………………………………148
二、 創造與傳遞價值給不同類型的顧客…………………………………148
三、 加強正向的顧客價值…………………………………………………150
四、 負向顧客價值的取捨…………………………………………………151
第三節 未來研究之建議………………………………………………………151
參考文獻………………………………………………………………153
附錄 ……………………………………………… ………………….168
附錄一 服飾之顧客價值硬式階梯問卷 ………………………………………168
附錄二 類目建構表 ……………………………………………………………176
附錄三 編碼表 …………………………………………………………………185
附錄四 第一組一致性信度表 …………………………………………………191
附錄五 第二組一致性信度表 …………………………………………………201
附錄六 再測信度表 ……………………………………………………………211
附錄七 童裝之顧客價值問卷 …………………………………………………219




表 目 錄
表2-1 價值的定義、意涵與衡量方法…………………………………………14
表2-2 顧客價值的分類…………………………………………………………16
表2-3 「舊學校領帶」顧客價值的分類………………………………………18
表2-4 其他學者對顧客價值的分類……………………………………………18
表2-5 顧客價值與LOV的九種價值之比較…………………………………..25
表2-6 品質與價值的方法目標鏈結模式………………………………………30
表2-7 倫理界限的概念性基模…………………………………………………46
表3-1 定性研究方法與定量研究方法之差異性比較…………………………55
表3-2 硬式階梯調查之樣本特性………………………………………………58
表3-3 顧客價值之內容分析結果………………………………………………62
表3-4 童裝之顧客價值問卷制定、對應題號與參考資料來源之彙總表……64
表3-5 各假說所使用之統計分析方法一覽表…………………………………73
表4-1 八類價值的項目彙總表…………………………………………………75
表4-2 分類信度表………………………………………………………………76
表4-3 信度值……………………………………………………………………78
表4-4 樣本特性…………………………………………………………………79
表4-5 無反應偏差比較表………………………………………………………80
表4-6 KMO及球形檢定的結果 ………………………………………………82
表4-7 屬性構面因素分析………………………………………………………83
表4-8 結果構面因素分析………………………………………………………85
表4-9 目標構面因素分析 ……………………………………………………88
表4-10 三個層級的因素命名總表 ……………………………………………90
表4-11 初次購買者在三個價值層級之變異數分析表 ………………………92
表4-12 非經常購買者在三個價值層級之變異數分析表 ……………………94
表4-13 經常購買者在三個價值層級之變異數分析表 ………………………96
表4-14 顧客價值觀測架構之驗證結果彙總表 ………………………………98
表4-15 顧客價值觀測架構之假說驗證結果…………………………………100
表4-16 效率之相關係數表……………………………………………………105
表4-17 卓越之相關係數表……………………………………………………105
表4-18 地位相關係數表………………………………………………………105
表4-19 尊敬之相關係數表……………………………………………………105
表4-20 遊樂相關係數表………………………………………………………106
表4-21 美感之相關係數表……………………………………………………106
表4-22 倫理之相關係數表……………………………………………………106
表4-23 心靈之相關係數表……………………………………………………106
表4-24 效率之路徑係數檢定表………………………………………………107
表4-25 卓越之路徑係數檢定表………………………………………………109
表4-26 地位之路徑係數檢定表………………………………………………110
表4-27 尊敬之路徑係數檢定表…………………………………………… 110
表4-28 遊樂之路徑係數檢定表………………………………………………111
表4-29 美感之路徑係數檢定表………………………………………………112
表4-30 倫理之路徑係數檢定表………………………………………………113
表4-31 心靈之路徑係數檢定表………………………………………………114
表4-32 單類顧客價值的方法目標鏈結模式之假說驗證結果………………114
表4-33 八類屬性與結果之相關係數表………………………………………118
表4-34 八類屬性與目標之相關係數表………………………………………119
表4-35 八類結果與目標之相關係數表………………………………………119
表4-36 節省時間（效率之結果）路徑係數檢定表……………………………121
表4-37 實用性（效率之結果）路徑係數檢定表………………………………121
表4-38 耐用性（卓越之結果）路徑係數檢定表………………………………122
表4-39 滿意性（卓越之結果）路徑係數檢定表………………………………122
表4-40 舒適性（卓越之結果）路徑係數檢定表………………………………123
表4-41 自信心（地位之結果）路徑係數檢定表 …………………………124
表4-42 肯定性（尊敬之結果）路徑係數檢定表……………………………125
表4-43 創新性（遊樂之結果）路徑係數檢定表 …………………………125
表4-44 投入性（遊樂之結果）路徑係數檢定表………………………………126
表4-45 引起注意（美感之結果）路徑係數檢定表……………………………127
表4-46 受歡迎（美感之結果）路徑係數檢定表 …………………………127
表4-47 正義道德（倫理之結果）路徑係數檢定表……………………………128
表4-48 高尚情操（倫理之結果）路徑係數檢定表……………………………129
表4-49 著迷（心靈之結果）路徑係數檢定表………………………………129
表4-50 心靈共鳴（心靈之結果）路徑係數檢定表……………………………130
表4-51 效率之目標路徑係數檢定表…………………………………………131
表4-52 卓越之目標路徑係數檢定表…………………………………………132
表4-53 地位之目標路徑係數檢定表…………………………………………133
表4-54 尊敬之目標路徑係數檢定表…………………………………………134
表4-55 遊樂之目標路徑係數檢定表…………………………………………135
表4-56 美感之目標路徑係數檢定表…………………………………………136
表4-57 倫理之目標路徑係數檢定表…………………………………………137
表4-58 心靈之目標路徑係數檢定表…………………………………………138
表4-59 八類顧客價值的方法目標鏈結模式之假說驗證結果………………138



圖 目 錄
圖2-1 消費價值的理論模式……………………………………………………11
圖2-2 顧客價值地圖……………………………………………………………19
圖2-3 顧客價值的階層模式……………………………………………………20
圖2-4 學習與運用不同類型的顧客價值模型…………………………………21
圖2-5 顧客價值─態度糸統……………………………………………………23
圖2-6 利益鏈結分析……………………………………………………………28
圖2-7 咖啡作為早餐飲料的語意結構…………………………………………28
圖2-8 層級評估結構……………………………………………………………29
圖2-9 方法目標鏈結模式(Gutman, 1982)……………………………………...29
圖2-10 方法目標鏈結模式(Olson and Reynolds, 1983)………………………...30
圖2-11 淡啤酒的價值階層圖……………………………………………………34
圖2-12 本研究探討架構 ………………………………………………………50
圖3-1 本研究之統計分析圖……………………………………………………74
圖4-1 八類價值之路徑圖（β≧0.15）……………………………………… 143



附 錄
附錄一 服飾之顧客價值硬式階梯問卷 ………………………………………168
附錄二 類目建構表 ……………………………………………………………176
附錄2-1 效率之類目建構表…………………………………………………176
附錄2-2 卓越之類目建構表…………………………………………………178
附錄2-3 地位之類目建構表…………………………………………………179
附錄2-4 尊敬之類目建構表…………………………………………………180
附錄2-5 遊樂之類目建構表…………………………………………………181
附錄2-6 美感之類目建構表…………………………………………………182
附錄2-7 倫理之類目建構表…………………………………………………183
附錄2-8 心靈之類目建構表…………………………………………………184
附錄三 編碼表 …………………………………………………………………185
附錄四 第一組一致性信度表 …………………………………………………191
附錄五 第二組一致性信度表 …………………………………………………201
附錄六 再測信度表 ……………………………………………………………211
附錄七 童裝之顧客價值問卷 …………………………………………………219

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