The non-pricing competitiveness in banking management has become the modem important issue. Especially, to elevate the service quality control will be the future key points of toward unique and total service management for banks. Consumer needs are changing in all different service industries rapidly. Understanding customer need and realize their request is the first priority of aiming the target of "100% Customer satisfaction'\In order to apply the TQM successful concept from manufacturing industry to banking, this research has raised up another new business concept and strategy. It suggests the application of TQM in banking has many different service quality characteristics from the visible products to un-visible products. Visible product in manufacturing TQM structure has its quantity and quality control through the numbering While apply the TQM into un-visible products, customer factor has to be considered and added into the manufacturing process. The 2-ways TQM feed back concept believes that customers are not only playing the service accepter but also the service provider. This 2 ways interaction banking service develops the TQM function effectively. How to make sure the 2 ways TQM concept can really work on the bank resources allocation, and satisfy the service quality expectation for both the customers and business conductors was an to be under controlled issue. This research used Rogger (1993) model in banking management. It assumes the bankers are both the bank resources demander and suppliers. It tests the possibility of 2 ways TQM concept in service industry application. And double check the result with its past internal data to confirm the analysis. It provides an effective analysis tools for applying this service issue. It results the False Alarm &Gap analysis in 2 ways TQM can provide more effective resources al1ocation.