傳統服務業品質的改善大都以顧客的觀點為主，本研究不僅提供從顧客觀點的改善，並以內部行銷的觀點，同時瞭解經營者與顧客的服務品質差異，提供說明報關公司的服務品質模式與改善的重點。本研究以問卷調查方式，針對中部某報關公司的管理者以及報關公司所服務之進出口業者進行服務品質調查，應用重要-績效分析法分析，結果發現「不會洩漏廠商的資料」、「能協助承擔代塾款」及「從業人員的操守與道德」落在“優勢保持區”多其餘屬性均在“集中改善區”但考慮公司有限資源下，以績效差異分析發現「優惠的交易費用」、「有能力處理突發狀況」及「能協助處理緊急的訂單」等因素，應列為第一優先改善事項。並進一步以聯合分析法，瞭解中部地區進出口業者對報關公司所要求的服務水準，結果發現顧客對報關公司的最佳偏好，其總效用值為5.15。其中以「溝通次數」最為不重要，而以「交易費用」最為重要。

　　In this study, the service qualities of the Customer Broker were identified by the survey of its employees and customers. Also, the difference of service qualities was measured by the viewpoints of employees and customers. The IPA (the Importance-Performance Analysis) and the Conjoint analysis were introduced. As a result, the service qualities of "Employees who are trustworthy", "Could help to take credits", and "Employees' prestige" are found to fall on the quadrant II (Keep up the good work). Other attributes were found on the Quadrant I (Concentrate here). As considered budgets, the "Fair transactions fee", "With the ability to handle the accidental situation", and "Help to fill emergency orders" should be improved in the first priority. Furthermore, the total utility value of preferred brokers is 5.15. The most important factor is the "transaction fees", however the number time of communication" is the least important factor in service qualities.