本研究在探討促銷方式對消費者知覺價值及購買意願的影響，並瞭解功利性產品及享樂性產品對消費者知覺價值及購買意願之間的干擾效果。樣本主要為國立臺北商業技術學院學生。經過迴歸分析發現：知覺品質與知覺價值、購買意願是正向關係；知覺犧牲與知覺價值、購買意願是負向關係；且知覺品質與知覺犧牲會影響覺價值，進而影響購買意願。 經由單因子變共數分析日：不同類型的促銷對於消費者的知覺犧牲、知覺價值及購買意願具顯著影響，對於知覺品質則無影響。再經由雙因子變異數分析方法檢測干擾效果：促銷方式與知覺價值、購買意願之關係中，購買情境(功利性/享樂性產品)不具干擾角色。本研究也對管理實務及後續研究提出建議。

This study we discuss the relationships between promotion tools and consumers’ perceived values and purchasing intentions. Furthermore, we try to verify how purchasing situations (Hedonic and Utilitarian) moderate the relationships between perceived quality, perceived sacrifice, perceived value and purchasing intention. According to the results of regressions analysis, there is a positive relationship among perceived quality, perceived value and purchasing intention. In contrast, perceived sacrifice and perceived value, perceived sacrifice and purchasing intention all have negative relationships within them. And we realize the perceived value is playing a medicated role on Consumers’ perceived Value model. Besides that, by one-way ANOVA analysis, the result shows that different promotion tools significantly influence perceived sacrifice, perceived value and purchasing intention. And by two-way ANOVA analysis, the main effects of promotion tools are significant, however, the interaction effect of promotion tools and purchasing situations are not significant. Finally, we provide some managerial insights and future research directions studies.