本研究目的在探討觀光工廠服務品質、知覺價值與忠誠度之關係。研究採用立意抽樣進行問卷調查，共發出 418份問卷，回收後有效問卷為 397份，其問卷有效率為 95%。採用的統計方法有項目分析、探索性因素分析後，以及線性結構方程模式之統計方式進行研究假設之驗證。研究結果發現觀光工廠服務品質對知覺價值有顯著正向影響；知覺價值對忠誠度有顯著正向影響；服務品質對忠誠度無顯著正向影響。結果顯示遊客的知覺價值具有中介效果存在。

The purpose of the research is to exploring relationship among service quality, perceived value and customer loyalty. With a purposive sampling survey based on tourists’ background, 418 questionnaires were issued, and 397 valid questionnaires were obtained with an effective rate of 95% for the questionnaire. Data treatment methods using item analysis, exploratory factor analysis, and linear structural equation modeling were performed. Study found the service quality has a positive effect on perceived value, and perceived value also has a positive effect on customer loyalty. Service quality shows no significant effect on customer loyalty. Results indicate perceived value has an intermediary effect.