時下，國人於消費時，對產品或服務品質的要求也日益提高，是以服務業導入品質管理活動已成為企業界的常態，且服務業對品質管理活動的實踐更是積極。然而早期許多品質管理的做法都是製造業先發展出來的，服務業要推動品質管理時往往會跟製造業學習。因此本研究欲瞭解服務業與製造業在品質管理的推動上有多大差異。本研究首先透過文獻探討，將相關的品質管理活動分為產品品質、流程品質、系統品質、全面品質及經營品質等5階段，並透過專家學者的意見進行適度修改，整合了一套具有階段性的品質管理推動實務。接著透過問卷進行實證調查，以瞭解服務業與製造業對於各階段品質管理活動的實施程度和實施成效之狀況及其差異。期望經由本研究的結果，可作為企業界未來推行品質管理活動實務的參考依據，以有效提升企業的品質績效及競爭優勢。

Consumers constantly have high demands on qualities of both products and services; therefore, it has become fairly common to import a quality-control system to a service-oriented business that acts positively towards quality-control issues. In many cases, the quality control methods utilized by the service sector were initially developed by the manufacturing industry and further adjusted, if needed, by the service sector. The objective of this study is to present the difference in implementing the quality management by the two industrial sectors. Proceeding first with a literature review, this study divides the quality management activities into 5 stages: the product quality, the process quality, the system quality, the total quality, and the business quality. Through modifications by experts and scholars, the quality control managements for different stages have been integrated. By aid of relevant questionnaires, the extent and difference in quality-management implementation with any stage or all five stages may be elucidated for both service and manufacturing industries. It is hoped that the result from this study may serve as a useful reference.