The aim of this research is to investigate different management types of the bed-and-breakfast industry. The population was the 2,731 bed-and-breakfast in Taiwan, and the sample number required was 115. This study employs in-depth interview and Stratified random sampling as research methods. 161 effective samples were obtained and Cronbach's alpha and exploratory factor analyses (EFA) estimated internal consistency reliability and established construct validity of the measures for this study. The analysis and discussion results show that the level of attention towards aspect accommodation safety-hygiene management does not affect the management state, the profit, the accommodation number, and the number of staff. However, the attention on food and safety-hygiene management presented a negative relationship with the capital, while a positive relationship with the number of guests at each meal. The results of this research will provide the business, government, and academic fields the basis of elevating competition of bed-and-breakfast services within the country.