本文採用定性研究方法，同時在資料蒐集上，採行初級訪談記錄與次級文獻檔案合併驗證的方法，亦即融入資料蒐集的三角測定概念，以瞭解該產業個案公司之內部運作模式、知識管理發展現況等議題，並進行理論與實務架構之驗證與個案比較分析，以求得個案間的共通性與差異性。研究結果可歸結得到兩家個案公司在進行知識管理實務運作時的結論：（1）建立親切服務的人本文化，藉以提升組織經營績效；（2）組織管理風格的差異，會影響企業目標訂定的方式；（3）善用員工對組織變革的回饋，可提高組織策略的周延性；（4）實施作業流程的制式化，會加快知識創新速度；（5）資訊系統的完整性不足，將是企業推動知識管理的阻力；（6）彈性運用績效評估，可強化組織知識管理的推行。目前旅館業已建立起推行知識管理之共識，但應再行強化知識管理系統的整合，並發展電子文件系統。同時連結企業文化與組織制度的共享，提昇知識管理導入的執行效率，業者宜兼顧人員的招募訓練與生涯發展，以降低員工的離職率。

This paper used the qualitative research and the triangulation of data to study and compare the practical operation on the hotel-keeping cases. The database was combined the primary in-depth interview and secondary documentary files. We built the theoretical and practical model of knowledge management on hotel-keeping. This study found six conclusions: The first, to build the friendly service and humanistic culture for increasing the organization managerial performance. The second, the difference on enterprises managerial styles would influence their goals. The third, the good feedback of organization change could improve the consideration of organization strategies. The fourth, the standard of operation process would increase the innovational speed. The fifth, the lack of information system would obstruct the operation of knowledge management. The sixth, the flexibility of performance evaluation could strengthen the operation of knowledge management. The hotel-keeping had to build the common on knowledge management, but the integration on knowledge management needed to be strengthened. They had to develop the e-document system, which to connect the enterprise culture and organization institution and to improve the efficiency on the knowledge management execution. The hotel-keeping must to consider the employees training and career development for decreasing the resign from their office.