本研究論文主要以服務策略建構的視角，探究消費者在不希望的服務情境下的消費後，評估其對服務品質的影響，並進一步理解服務管理與創新之意涵。本研究以殯葬服務產業為研究對象，有鑑於殯葬服務管理的研究相對較少，本研究以T殯葬服務公司為本論文研究對象，透過質性研究理解其相關的服務與創新管理模式。透過本研究發現，相較於其他服務產業，殯葬服務產業的特點在於具有強烈的情緒感受、不可重複性、不可逆性、與不常見性，以及能提供較高的情感象徵意義、客製化的個性服務/產品與情感撫慰的能力；同時，殯葬業的服務品質主要取決於其殯葬服務企業的服務完整性與相關整理便利性為關鍵要素。在研究意涵上，本論文主要發現有二:由於多數一般消費者對於此種不希望的服務較缺乏相關知識與能力，因此傾向於殯葬禮儀服務公司對其提供更多的服務諮詢評估與相關服務/產品使用的指導，以協助消費者在消費過程中能更簡捷的做出合理的決策。第二，由於喪親的消費者在進行相關服務/產品購買時受到強烈的情緒起伏所驅動，因此，殯葬禮儀服務的提供者需有培養情緒管理的適當管道，可以理解為殯葬服務產業的人力需求較以往的企業模式有更多的人力資源的培訓需求。最後，由於殯葬禮儀服務在與消費者互動的情感管理上較具有挑戰性，需要能以同理心處理其於消費前中後的負面情緒，因此本研究的相關建議也能對於殯葬服務業在服務品質的消費後評估過程有所助益。

The study explores the impact of consumers' post-consumption evaluation on service quality from the perspective of service strategy construction. This research takes the funeral and interment service industry as the research object with view of funeral service management research. The study takes T Funeral Service Company as the case study of qualitative research, and understands its related services and innovative management. The study found that funeral service industry is characterized by strong emotional feelings, non-repeatability, irreversibility, higher emotional symbolic meaning, customized personalized services/products as well as emotional comfort capabilities. Besides, the service quality of funeral rituals mainly depends on the service integrity and high convenience of their funeral service companies as key elements. In research implications, the study has two findings: Funeral and ceremonial service companies are required to provide consumers with more service consultations. Evaluation and guidance of services/products are needed to assist consumers in post-consumer evaluation to evaluate the quality services. Second, funeral service providers need to manage their emotions and understand their funeral services industry. The relationship with customer and funeral and ceremonial service is crucial training for human resource management. Finally, funeral services need to be able to deal with various emotions of sadness and uncomfortable emotions. Therefore, the relevant recommendations of this research can also be useful for the funeral service industry after the consumption of service quality.

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