雖然過去許多研究採用各種變數來進行旅館市場區隔的研究，惟仍較少以認知價值變數作為區隔的基礎。本研究以Petrick(2002)所提出的服務認知價值(perceive value of services)為變數，進行國際觀光旅館市場區隔之研究。本研究採用二階段集群分析法進行樣本分群，再使用區別分析以判別分群之適宜性。為進一步瞭解各群體之特性，本研究利用變異數分析及卡方檢定，檢測不同市場區隔群體在人口統計、住宿特性、資訊來源及行為意圖的差異性。研究結果顯示，四個集群分別為「認同聲望價值群」、「認同服務品質與貨幣價值群」、「認同服務品質與行為價值群」和「認同情感價值群」。各集群對服務認知價值有差異外，在行為意圖構面表現上，以口碑與忠誠度、轉換之行為具有顯著的差異。最後，文末針對各目標市場提出差異化行銷策略及未來後續研究的建議。

Although many previous studies have used various variables to segment the hotels market, seldom studies focused on the segmentation base of perceived value. Targeting on the customers segmentation of international tourist hotels, this study intend to segment different value perceived groups by adopting service perceived value proposed by Petrick(2002) as segment variable. This study uses two-stage cluster analysis to sample classification, discriminate analysis to validate the appropriateness of grouping. To more understand the characteristics of socio-demographics, accommodation, information sources and behavior intentions among groups, ANOVA and Chi-square test are used to examine the differences. The results indicated that sample were divided into four groups by name of “reputation value”, “service quality & monetary value”, “service quality & behavior value” and “emotional value”. It showed different perceived value among 4 groups of respondents. There existed significant differences toward the constructs of behavior intention, word-of-mouth/ loyalty and switch behavior among 4 groups. Finally, the study offered discrepancy strategies for segments and the future research directions were also suggested.