Service quality and customer satisfaction are inextricably linked concepts that companies must understand in order to remain competitive in business and therefore keep growing. Importance of service quality is that it leads to higher customer satisfaction, profitability, cost reduction and customer loyalty and retention. It is therefore necessary for companies to know how to measure efficiently these constructs in order to better understand the needs pf the customers and be able to satisfy them by looking for improvement opportunities. The purpose of this study is to construct a framework to evaluate service quality and customer satisfaction and highlight possibilities of improvement in specific areas. This framework uses a two dimensional Kano model questionnaire based on SERVQUAL to classify quality attributes. Gap analysis was performed to assess customer’s feedback of service quality and IPA-KANO framework was proposed to classify attributes and identify area of suitable of improvement. A study conducted in a five star hotel restaurant in Taiwan, is described to demonstrate the effectiveness of the model. Managerial implications are provided based on the results of the study. This study contributes to the already existing studies examining service quality in service industry using the SERVQUAL model and can serve as a basis for further studies.

服務品質與顧客滿意度有著密不可分的關係，企業必須重視此概念，才能保有競爭力並持續地成長。服務品質的提升除了能夠帶來更高的顧客滿意度，亦能增加收益、降低成本以及保有更高的顧客忠誠度。因此，如何有效地衡量顧客所認知的服務品質及滿意度來更加了解顧客需求，藉由改善的機會，進而達到顧客滿意的目的，已成為企業極為重要的課題。
本研究的目的是要建立一個評估架構來衡量服務品質及顧客滿意度，並找出某些方面可能改善的機會。本架構構利用Kano二維品質模型問卷並以SERVQUAL量表為問卷基礎來進行屬性分類，透過缺口分析(Gap analysis)處理顧客對服務品質的回饋，以及應用IPA-Kano架構分類屬性並找出適合改善之處。本研究利用所建構的方法，針對一家台灣的五星級餐廳來驗證模型的有效性。本研究的結果可做為管理層面考量的參考依據，亦能為目前使用SERVQUAL量表為服務品質評估方法的服務產業帶來助益，並可做為未來研究參考依據。

Abstract II
ACKNOWLEDGMENTS III
Table List 3
Figure List 4
Introduction 5
Literature review 7
2.1. Service quality 7
2.1.1. Definition of service quality 7
2.1.2. PZB service quality model 8
2.2. Models for measuring service qualit 10
2.2.1. SERVQUAL 12
2.4. KANO Model 17
2.5. IPA (Importance-performance analysis) 19
Methodology 21
3.1. Inductive Approach 21
3.2. Questionnaire Structure and Measures 22
3.2.1. Questionnaire Structure 22
3.3. Measures 22
3.3.1. Coding 23
3.4. Data Analysis 24
3.5. Proposed IPA-Kano framework 25
Case study 29
4.1. A five star hotel restaurant 29
4.1.1. Sample and Data Collection 30
4.2. Demographic Breakdown of the Sample 30
4.2.1. Restaurant’s attributes classification 32
4.2.2. Reliability test 35
4.3. Reliability Coefficient Discussion 37
4.4. SERVQUAL table analysis 38
4.4.1. Gap analysis 47
4.5. IPA classification 48
4.6. IPA-Kano classification 49
4.7. Discussion 50
Conclusion 52
5.1. Limitations and Future Research Directions 53
References 55
Appendix A1 Questionnaire in this case study 58

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