企業是否能在激烈競爭的市場上永續經營，顧客滿意度是重要的關鍵。本研究將影響顧客滿意度的屬性分為產品屬性與程序屬性，產品屬性乃強調顧客獲得的結果，而程序屬性乃強調業者與顧客的互動過程，如此對顧客滿意度的影響能有更深一層的認識。本研究著重探討產品屬性績效與程序屬性績效兩個構念對顧客滿意度的影響，包括是否有正向的關係與兩者的相對影響力，以及產品屬性績效是否會受程序屬性績效的影響。 本研究選擇兩個特性迥異的行業（量販店業與汽車修理業）的顧客進行實證研究，研究結果顯示，不論在量販店業或汽車修理業，產品屬性績效與程序屬性績效對顧客滿意度都有正向的影響，且程序屬性績效比產品屬性績效對顧客滿意度有較大的影響力。另一方面，汽車修理業的顧客比量販店業的顧客，更倚賴程序屬性的績效來推論產品屬性的績效。

Whether a business can exist forever in the seriously competitive market, customer satisfaction is a key-point. Because the determinants of customer satisfaction are very complex, this study only focuses on the impact of the performance of product attributes and process attributes on customer satisfaction and the impact of the performance of process attributes on the performance of product attributes. Product attributes are associated with the acquired outcomes of customers, and process attributes are associated with the interactive process between a company and its customers. The customers of the hypermarket and auto-repaired industry are sampled to complete an empirical study. The results indicate that for both industries the performance of product attributes and the performance of process attributes all have a positive impact on customer satisfaction and the performance of process attributes has a higher level of influence. Moreover, the customers of the auto-repaired industry are more depend on the performance of process attributes to infer the performance of product attributes than the customers of the hypermarket industry.