食品業因產品及製程的特性，對於人力的需求始終居高不下，且工作內容也較一般行業來得辛苦，除了聘用本國勞工之外，同時引進外籍勞工，但外籍勞工在文化、風俗民情及信仰上的差異，在工作滿意度上與台灣勞工有所不同，想要有滿意的顧客，就必須要先有滿意的員工，因此，企業在人力資源管理上，除了重視員工的滿意度，更要有國際觀，以有效管理不同國籍之員工。
因此，本研究以問卷調查的方式，以員工的六項背景變數(國籍、性別、年齡、學歷、工作性質、年資)以及五大衡量構面(主管領導、工作內涵、同事相處、薪酬福利、工作環境)為基礎，再透過Kano Model 與IPA分析手法，探討個案公司台灣與外籍員工工作滿意度之實際感受，並歸類其二維品質要素、找出影響重要度與滿意度之真正原因，藉此瞭解員工潛在及實際之需求。
首先以Kano Model之正向、反向問項找出各工作滿意度問項之二維品質要素歸屬；接著計算增加滿意係數與消除不滿意係數，繪製Kano Model滿意度二維矩陣圖，提出在各象限之改善方案；之後再以IPA分析瞭解各工作滿意度問項之重要度及表現程度，並繪製IPA二維矩陣圖，瞭解實際狀況；最後結合Kano Model及IPA分析此案例，希望能夠瞭解台灣與菲律賓員工在二維品質要素之歸屬，是否有顯著差異，並針對不同族群及實際狀況，提出相對應的改善對策及其優先順序，以供後續人力資源管理部門，在員工工作滿意度上之改善參考。

Due to the nature of the food manufacturing industry’s products and manufacturing procedures, there is always a high demand for workforce. In comparison with general industries, working at the food manufacturing industry is more physically demanding. As such, businesses also recruit foreign workers in addition to employing local workers. However, foreign workers are different from local Taiwanese workers in terms of cultures, local customs, religious beliefs, and job satisfaction. In order to have satisfied customers, a business must have satisfied employees first. For that reason, a business’s human resources management strategies not only have to value employees’ satisfaction but also have to have an international outlook in order to effectively management employees of different nationalities.
Therefore, this study applied a questionnaire based on six staff background variables (nationality, gender, age, education, nature of work, and seniority) and five measuring dimensions (leadership, work content, colleague relationship, salary and benefits, and work environment) to explore the real experience of Taiwanese and foreign employees at case company through Kano Model and IPA analysis techniques to classify the two-dimensional quality elements, to identify the real causes impacting importance of satisfaction, and to understand the potential and actual needs of employees.
Firstly, the two-dimensional quality elements for each work satisfaction question were identified based on the reverse and straight question choices in the Kano Model. Then extent of satisfaction and extent of dissatisfaction were calculated to draw the two-dimensional satisfaction matrix for Kano Model and the improvement program fro each quadrant was proposed. Furthermore, the importance and performance level for each work satisfaction question were obtained with IPA analysis and IPA two-dimensional matrix was plotted to understand the actual situation. Finally, Kano Model and IPA analysis were jointly utilized in the analysis of case company for the identification of significant differences between Taiwanese and Philippines staff in their two-dimensional quality elements. Improvement measures and priorities for different ethnic groups based on their actual situation were proposed for human resource management department as reference for work satisfaction improvement.

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