物管服務的品質與價格為影響物管公司經營績效之關鍵。然目前台灣物業管理產業之 由於受到國內法令尚未健全及廠商進入門檻較低之影響，造成業者間削價競爭，因而 影響服務品質與利潤。在此環境下，如何掌握物業管理服務之品質與定價，將是影響 物業管理公司經營績效之重要因素。為此，國內外學者多針對提升物管服務品質進行 研究，而探討物管服務定價之相關研究則較為匱乏。此外，由於服務為無形產品，難 以具體描述以及訂定標準，再加上物業管理服務之作業具有自辦（in-house）及外包 （outsourcing）之特性，且服務之定價需最後須與業主議價而定，造成分析物管服務 價格之困難。是故，本研究建立「物管服務定價模式」，一方面利用「作業基礎成本制」 分析物管服務的內部作業成本；一方應用「累積展望理論」計算服務外包價格，計算 服務總成本。最後再運用「議價賽局」，模擬業者與顧客議價行為，計算最適之服務利 潤，進而確立最終服務價格。同時，本研究亦以一案例進行模式之操作說明，以驗證 此定價模式之可行性。

The quality and price of property services are critical to performance of property management companies (PMCs). However, because the property management industry has been in the lower entrance barrier due to defective domestic policies, the service quality and profits are decreased due to the price competition. Accordingly, a proper method to estimate the services costs is essential for PMCs. However, since services are the intangible products, costs derived from services are difficult to estimate. This study is aimed to develop the Pricing Model for the Service of Property (PMSP) for estimating the proper service price by calculating in-house and outsourcing activities costs. The Activity Based Costing analysis and the Cumulative Prospect Theory were applied respectively to estimate the in-house work cost (IWC) and Outsourcing Price (OP) of the estimated service. Once the summation of IWC and OP were estimated, the Final Service Price (FSP) can be forecasted by using Bargaining Game method.