面對半導體產業迅速的變化，供應鏈管理是一個重要的課題，而供應商稽核是管理供應商的重要手段之一，越來越多公司透過供應商稽核來提升供應商的整體管理品質。
本研究參考SERVQUAL與SERVPERF發展適合客戶稽核業務的服務品質評量表，以掌握客戶對客戶稽核服務的期望與滿意度以及對客戶稽核服務的整體評價，並且利用重要-表現分析法(IPA)鑑別客戶稽核服務品質的重點改善要項，作為後續改善的建議參考。
研究結果顯示SERVQUAL與SERVPERF量表，不僅適用於對一般消費者進行的服務品質評量，也適用於B2B的服務品質評量，是一套值得業界研究與應用的工具。

Faced with the rapid changes in the semiconductor industry, supply chain management is an important topic, and supplier audit is an important management tool, too. More and more companies drive supplier quality to take continuous improvement by supplier audit.
This study refers SERVQUAL and SERVPERF to develop suitable service quality survey on customer audit handling service quality. The survey helps to catch customer expectations and satisfaction on customer audit handling services, and assess the overall evaluation of customer audit services. In addition, the study also uses important - performance analysis (IPA) to identify the most weakness to be improved on customer audit service and provide recommendations for improvement.
The results showed that SERVQUAL and SERVPERF surveys are not only suitable for the assessment on the general consumers, but also for B2B staffs. They are well worth tools for industry.

一、英文文獻：
1. Alexandra, S., Bernardo, M.Karapetrovic, S. and Casadesús, M. (2011), “Integration of standardized environmental and quality management systems audits,” Journal of Cleaner Production, Vol.19, pp. 2057- 2065.
2. Bitner, M., J. (1990), “Evaluation Service Encounters: The effects of Physical Surroundings and Employee Responses,” Journal of Marketing, Vol.54 (April), pp. 69- 82.
3. Bolton, R., N. and James H. D. (1991), “A Longitudinal Analysis of the Impact of Service Changes on Customer Attitudes,” Journal of Marketing, Vol.55 (Jan), pp.1- 9.
4. Booms, B., H. and Bitner, M., J. (1981), “Marketing strategies and organization structures for service firms,” in Donnelly, J., H., and George, W., R., (eds). Marketing of Services, Chicago: American Marketing Association.
5. Caruana, A. and Pitt, L. (1997), “INTQUAL- an internal measure of service quality and the link between service quality and business performance,” European Journal of Marketing, Vol.31 (8), pp.604- 616.
6. Cronin, J. J., Jr. and Taylor, S. A. (1992), “Measuring service quality: a reexamination and extension,” Journal of Marketing, Vol.56 (3), pp.55-68.
7. Crosby, P., B. (1979), Quality Is Free: The Art of Making Quality Certain. New York: New American Library.
8. Djekic, I., Dragojlovic, S., Miloradovic, Z., Snezana, M., Z., Savic, M., Kekic, V. (2016), "Improving the confectionery industry supply chain through second party audits," British Food Journal, Vol.118 (5), pp.1041- 1066.
9. Garvin, D.A. (1984), “What does Product Quality Really Mean?” Sloan
Management Review, Vol. 26, pp. 25- 43.
10. Gilmour, P. (1999), “A strategic audit framework to improve supply chain performance,” Journal of Business and Industrial Marketing, Vol.14 (5/6), pp.355- 366.
11. Goetsch, D.L. and Davis, S. (1994), Introduction to Total Quality: Quality, productivity, competitiveness (New York, Macmillian College Publishing Co.).
12. Grönroos, C. (1984), "A Service Quality Model and its Marketing Implications," European Journal of Marketing, Vol.18 (4), pp.36- 44.
13. Grönroos, C. (1978), "A Service‐Orientated Approach to Marketing of Services," European Journal of Marketing, Vol.12 (8), pp.588- 601.
14. Grönroos, C. (1997), “Value-driven relational marketing: From products to resourcesand competences.” Journal of Marketing Management, Vol.13 (5), pp. 407- 420.
15. Hollenhorst, S. O. D. and Frtney R. (1992), “Use of importance performance analysis to evaluate state park cabins: The case of the west Virginia State Park System,” Journal of Park and Recreation Administration, Vol.10 (1), pp.1-11.
16. ISO (2011), ISO 19011:2011 – Guidelines for Auditing Management Systems, International Organization for Standardization, Geneva.
17. Kraus, J., and Grosskopf, J. (2008), “Auditing integrated management systems: considerations and practice tips,” Environmental Quality Management, Vol.18 (2), pp.7- 16.
18. Losito, P., Visciano, P., Genualdo, M. and Cardone, G. (2011), “Food supplier qualification by an Italian large-scale-distributor: auditing system and non-conformances,” Food Control, Vol.22 (12), pp. 2047- 2051.
19. Lee, R. T. and Novac, M. (2014), “Using Audits to Improve Supply Chain Performance,” Journal of Corporate Accounting and Finance, Vol.25 (4), pp.45- 50.
20. Martilla, J. A. and James, J. C. (1977), “Importance-performance analysis,” Journal of Marketing, Vol.41 (1), pp.77- 79.
21. Padma, P. (2016), “Strategy Quadrants and Service Quality: Tourist Statisfaction in Prtugal,” The Quality Management Journal, Vol.23 (2), pp.57-70.
22. Parasuraman, A., Zeithaml, V., and Berry, L. L. (1985). “A conceptual Model of Service Quality: Its Implications for Future Research,” Journal of Marketing, Vol.49 (4), pp.41-50.
23. Parasuraman, A., Zeithaml, V., and Berry, L. L. (1988), “SERVQUAL: A Multi- ple item Scale for Measuring Customer Perceptions of Service Quality,” Journal of Retailing, Vol.64 (1), pp12- 37.
24. Parasuraman, A., Zeithaml, V.A. and Berry, L.L., (1990), Delivering Quality Service: Balancing Customer Perceptions and Expectation, New York: The Free Press.
25. Powell, D.A., Erdozain, S., Dodd, C., Costa, R., Morley, K. and Chapman, B.J. (2013), “Audits and inspections are never enough: a critique to enhance food safety,” Food Control, Vol. 30 (2), pp.686- 691.
26. Teas, R.K. (1993), “Expectations, Performance Evaluation and Customers’ Perceptions of Quality,” Journal of Marketing, Vol.57 (Oct.), pp.18- 34.
27. Vargo, S. L., and Lusch, R. F. (2004, January). “Evolving to a new dominant logic for marketing,” Journal of Marketing, pp. 1−17.
28. Webster, F. E., Jr. (1994), “Executing the new marketing concept,” Marketing Management, Vol.3 (1), pp.9- 18.
29. Zeithaml V.A. (1981), “How Consumer Evaluation Processes Differ between Goods and Services,” reprinted in Lovelock, C. (1991), Services Marketing, 2nd Edition, Upper Saddle River, New Jersey: Prentice Hall.

二、中文文獻：
1. 林曉芳，2013，統計學SPSS之應用，鼎茂圖書。
2. 吳嘉蕙、李友錚、張志青，2012，應用IPA模式檢視銀行服務品質，中華運動休閒與創新研發管理學刊，1卷1期，頁56-65。
3. 翁崇雄，1998，期望服務與服務績效影響服務品質評量之研究，臺大管理論叢，9卷1期，12月，頁153~176。
4. 蔡坤穆、周峰進、洪韻琇，2010，以IPA法探討台灣高科技產業對國際物流服務的需求，航運季刊，19卷4期，頁1-20。
5. 盧右梅、吳信宏，2010，應用IPA模式檢視台灣高鐵乘客之服務品質需求，品質學報，17卷1期，頁21-43。
6. 謝宇生與黃國光編譯，2014，研究方法入門與實務，雙葉書廊。
7. 蘇朝墩，2009，六標準差，前程文化。

三、網站：
1. 產業價值鏈資訊平台, 半導體產業鏈簡介, Retrieved Jun 4, 2016 from
http://ic.tpex.org.tw/introduce.php?ic=D000
2. 資策會產業情報研究所, 2015 Dec, 2016台灣半導體產業可望穩定成長, Retrieved from http://mic.iii.org.tw/micnew/IndustryObservations_PressRelease02.aspx?sqno=408