本研究目標在於改善顧客滿意度，藉由持續改善，強化企業文化與組織流程，使企業獲得最高的收益、創造競爭優勢、提昇競爭能力。探討導入六標準差文化測度之績效，釐清各項主要衡量構面，又以六標準差技術與戰術活動之品質(Q)因子、文化的接受度(A)因子、品質績效(P)及造就卓越的成效(E)為主要構面。企業結構分析可得到，六標準差與品質(Q)、接受度(A)、品質績效(P)之差異關係，分析結果可得知，企業卓越的成效(E)為54.734，代表「企業有顯著的戰術成果，專案的推行著重於維持六標準差的實施」。企業達到「已達文化轉型，但可能需要再花一些時間」，需將成效(E)提高到61-80 分，經改善後品質(Q)由7.56 增加為7.88，接受度(A)由7.24增加為7.76，成效(E)提高為61.149。進一步改善至「已達文化轉型，為世界級的六標準差企業」則需把成效(E)提高到81-100，經改善後品質(Q)由7.56 增加為9.20，接受度(A)由7.24 增加為8.86，成效(E)提高為81.512。

The purpose of this paper is to measure a Six Sigma implementation that combines quality acceptance with quality management. The paper begins with a review of the literature on Six Sigma and its key factors, followed by the development of a theoretical framework for its application a Taiwanese firm. Conclusions are then drawn based on an analysis of the survey results, and practical recommendations based on these are then presented to business managers. The value of the paper is that the results show that each organization has a unique management position when initiating a Six Sigma project, and firm should be able to achieve better management decisions via the adjustment of Six Sigma factors.