服務品質是服務行銷領域中，研究最為廣泛之課題，其中尤其以Parasuraman，Zeithaml and Berry（1985）三人提出之服務品質缺口模型與服務品質構面與SERVQUAL量表最為著名，本研究受個案公司委託進行服務品質研究，參考PZB之服務品質概念模式，採用問卷調查法，以顧客的觀點探討個案公司在長途客運的服務品質現況，本研究採用便利抽樣法收集初級資料，發出150份問卷，共蒐集到99份有效樣本，問卷回收率66%。根據服務品質分析的結果可以看出：乘客最重視準時發車、根據場站公告時刻發車、提供可信賴的服務及安全性；而乘客對個案公司感到最滿意的部分有服務員穿著整齊乾淨、員工有禮貌、服務是安全與值得信賴的。此外，根據IPA的分析架構整理出研究結果提供個案公司實務運作時的策略性思考。

Service quality is the most extensively studied issue in service marketing. The gap model of service quality, service quality dimensions and SERVQUAL proposed by Parasuraman, Zeithaml and Berry (1985) are especially well-known in this area. This paper presents a service quality study commissioned by a new intercity bus company. Based on PZB's conceptual model of service quality, this paper investigates the service quality of the case company from customers' perspective based on data collected from a questionnaire. An IPA analysis is also performed to obtain items of high importance for the company. The results may contribute to the strategic thinking of the case company.