美容SPA市場快速成長,台灣的美容SPA產值已經超過250億台幣,以每年約25%成長,其市場競爭亦日趨激烈。本研究的目的欲探討服務品質、知覺價值與顧客滿意度之間的關係。本研究以台灣美容SPA市場消費者為研究對象,並採用非隨機的便利抽樣法的方式進行問卷調查,共發出350份,回收335份,扣除無效問卷28份,有效問卷為307份,有效問卷回收率91.64%。本研究所得結論如下:(1)不同的教育程度與平均月收入在服務品質上有顯著差異;(2)不同的婚姻狀況在知覺價值上有顯著差異;(3)不同的性別與婚姻狀況在顧客滿意度上有顯著差異;(4)服務品質分別對知覺價值與顧客滿意度具有正向影響;(5)知覺價值對顧客滿意度具有正向影響;(6)知覺價值在服務品質與顧客滿意度間具有中介效果。 The market of Beauty SPA grew up quickly, which average year growth rate is about 25% and the scale is around 25 billion NTD in Taiwan. The purpose of this study is to explore the relationships among service quality, perceived value and customer satisfaction. In this study, data of members of beauty SPA center are collected by way of non-random sampling method to facilitate questionnaires. 335 out of 350 questionnaires are received, in which 28 questionnaires are invalid such that 307 questionnaires are valid, and the effective response rate is 91.64 %.The research results of this study indicated that:(1) Different level of education and income per month results in significant differences on service quality; (2) Different marital status results in significant differences on perceived value; (3) Different gender and marital status results in significant differences on customer satisfaction; (4)Service quality has a significantly positive impact on l perceived value and customer satisfaction respectively; (5) Perceived value has a significantly positive impact on customer satisfaction; (6) Perceived value has a significant mediation effect on the relationships between service quality and customer satisfaction.