工具機為機械產業之根基，隨著產業發展，位居台灣機械產業龍頭的「工具機」和「機械零組件」，即將成為下一個兆元產業。故要如何提昇工具機業者的效能及滿足客戶的服務品質需求，便是當前一項重要課題。 本研究以工具機製造業者YCM公司為對象，以SERVQUAL量表為問卷架構，利用整合Kano模式與重要度－表現分析法（IPA）探索工具機業者的服務品質。本研究結果發現，有五項服務品質係重要性高但滿意度低，以及有一項一元品質和十四項當然品質關鍵要素，建議提出改善策略以滿足客戶的需求，進而提高客戶對YCM公司整體服務品質的滿意度。

Machine tools are the foundation of the machinery industry. Through the development of the industry﹐the production value of “machine tools” and “machine accessories”. The machinery industry is becoming the next trillion dollar industry in Taiwan.Therefore﹐how to elevate the efficiency of machine tool producers and to meet the needs of customers for quality services have now become important subjects. This study takes the machine tool producer﹐YCM Company﹐as its subject. In this study﹐ we evaluate the performances of service quality other than the traditional approaches. We use the SERVQUAL scale as the questionnaire framework﹐and integrate the Kano model and importance－performance－analysis（IPA） to explore the service quality of machine tool producers. At the conclusion of this research﹐we discovered that there are five service qualities which are highly important but less satisfactory. Also﹐there is a key element of one－dimensional quality and fourteen must－be qualities. As a consequence﹐we came up with recommendations on improvement strategies in order to satisfy customers’ needs；hence﹐to enhance the satisfaction with the overall service quality of YCM Company customers.