臺灣博碩士論文加值系統

為維持在醫療市場的競爭力，提升服務品質已成為醫院提高其經營績效之重要關鍵。然而醫院在提升對外部顧客(病患)的醫療品質過程中，內部顧客的服務品質扮演著關鍵支撐角色。在醫院之主計單位主要扮演管理與監督之角色，在當前以客為尊的服務導向趨勢中，主計單位如何摒除主計人員保守及傳統的心態，以內部顧客的觀點，正視業務單位的需要並提供良好的服務，是值得探討的議題。本研究以Parasuraman、Zeithaml and Berry三位學者所提出服務品質構面為依據並參考主計單位作業型態，共整理出 30 項以內部顧客為角度與主計單位服務品質相關之題目，應用Kano模式進行調查，研究結果顯示，個案醫院主計單位歸類出魅力品質2項，一維品質8項，無差異品質20項，以作為醫院主計單位提升內部顧客服務品質時資源重新配置之參考依據。

The accounting and statistics office in the hospital mainly plays the role of management and supervision.In the current customer first oriented services, it is an issue worth discussing for how the personnel of the accounting and statistics office to get rid of the conservative and traditional attitude and thus face the needs of the business unit from the perspective of internal customer to provide good service.This study is done based on the determinants of service quality proposed by Parasuraman, Zeithaml and Berry and also refers to the work pattern of the accounting and statistics office.Applying the Kano model, this study has sorted 30 topics related to the perspective of internal customers and the service quality of accounting and statistics office.According to the outcome of this study, the accounting and statistics office of the case study hospital classified 2 attractive quality items, 8 one-dimensional quality items and 20 undifferentiated quality items, which can be used as the references for the accounting and statistics office to re-allocate resources when improving the service quality of internal customers.

中文摘要....................................................................i
英文摘要...................................................................ii
誌謝......................................................................iii
目錄.......................................................................iv
表目錄.....................................................................vi
圖目錄....................................................................vii
第一章 緒論................................................................1
1.1 研究背景與動機..........................................................1
1.2 研究目的...............................................................2
1.3 研究流程...............................................................3
第二章 文獻探討............................................................4
2.1 主計之定義.............................................................4
2.1.1 醫院主計.............................................................4
2.2 內部顧客...............................................................4
2.3 服務品質...............................................................5
2.4 PZB 衡量服務品質的量表..................................................6
2.5 KANO二維品質模式的定義..................................................7
第三章 研究方法............................................................9
3.1 研究架構...............................................................9
3.2 資料分析方法...........................................................10
3.2.1 研究對象.............................................................10
3.2.2 問卷收集.............................................................10
3.2.3 問卷設計.............................................................10
3.2.4 資料分析.............................................................12
3.2.5 信度檢定與效度檢定....................................................12
3.2.6 Kano 二維品質歸類....................................................12
3.3 Kano 品質改善指標......................................................14
3.4 樣本數與抽樣方法........................................................14
第四章 研究結果............................................................15
4.1 問卷信度分析...........................................................15
4.2 問卷基本資料分析........................................................15
4.3 KANO二維品質屬性歸類...................................................17
4.3.1 魅力品質要素.........................................................17
4.3.2 一維品質要素.........................................................19
4.3.3 當然品質要素.........................................................20
4.3.4 無差異品質要素.......................................................20
4.3.5 反轉品質要素.........................................................22
4.4 品質改善指標...........................................................22
4.5 滿意指標四象限圖.......................................................26
4.5.1 可靠性..............................................................28
4.5.2 有形性..............................................................29
4.5.3 確實性..............................................................30
4.5.4 回應性..............................................................31
4.5.5 同理心..............................................................32
4.6 Kano二維品質屬性分類-依顧客基本資料區分..................................33
4.6.1 Kano二維品質屬性分類-以性別區分.......................................33
4.6.2 Kano二維品質屬性分類-以年齡層區分.....................................34
4.6.3 Kano二維品質屬性分類-以婚姻狀況區分...................................37
4.6.4 Kano二維品質屬性分類-以教育程度區分...................................38
4.6.5 Kano二維品質屬性分類-以平均月收入區分.................................40
4.6.6 Kano二維品質屬性分類-以職務別區分.....................................41
第五章 結論與建議.........................................................44
5.1 研究結論..............................................................44
5.1.1 以kamo二維品質模式為架構，醫院主計單位之內部顧客的觀點，服務項目之分類屬性為 何？......................................................................44
5.1.2 以醫院服務項目那些是影響主計人員服務品質的關鍵項目?....................45
5.1.3 不同背景(性別、年齡、婚姻狀況、教育程度、平均月收入及職務別)在Kano二維品質模式有何差異？................................................................46
5.2 總結.................................................................51
5.3 後續研究建議..........................................................51
參考文獻...................................................................52
附錄一 ..................................................................54

中文部位：
台大醫院主計室-本室簡介(2021)取自 https://www.ntuh.gov.tw/acc/Fpage.action?muid=4625&fid=5026
行政院兒童網-行政院主計總處(2021)取自 https://kids.ey.gov.tw/Page/64ABEBA3838ABC53
行政院主計總處-主計資訊處簡介(2021)取自 https://www.dgbas.gov.tw/ct.asp?xItem=27388&CtNode=5491&mp=1
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張媛甯. (2011). Kano 二維品質模式應用於個案科技大學教學品質之改善. Journal of Educational Practice and Research, 24(2), 129-162.
莊秀寶. (2005). 探討縣市政府暨其所屬各級行政機關主 (會) 計人員服務品質-以屏東縣為例. In: 國立屏東科技大學企業管理研究所, 未出版, 屏東縣.
教育部國語辭典簡編本(2002) 取自 http://dict.concised.moe.edu.tw/cgi-bin/jbdic/gsweb.cgi?o=djbdic&searchid=Z00000030594
陳玉珺. (2020). 探討服務品質對顧客滿意度與顧客忠誠度之影響-以 A 量販店為例.
臺北市政府主計處-全國主計制度(2021)取自 https://dbas.gov.taipei/cp.aspx?n=9C5D4C980D60709D
英文部位：
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