目的：本研究主要是探討綜合體育館廠商客戶 (Business to Business; 簡稱B2B) 之服務品質屬性分析。方法：在研究方法方面，以臺北小巨蛋、新莊體育館、臺北國際會議中心及臺大綜合體育館的活動廠商客戶為對象，經立意取樣選取81家廠商客戶，進行服務品質量表的施測。資料透過Kano二維魅力品質理論及績效重要分析 (IPA) 之整合模式，進行資料分析。結果：本研究顯示：一、在31項品質要素中，19項為無差異品質，11項為正向品質，1項為無效品質。二、研究結果發現多數的服務品質要素確實不能改善廠商客戶對於服務品質的感受，造成管理者與廠商客戶之間的服務知覺落差。三、透過IPA績效矩陣發現，服務品質要素多數落在「供給過度」和「加強改善」兩個區位。結論：本研究結合魅力品質理論和重要績效方法，並且從廠商客戶的角度加以探討。而研究結果的貢獻則是延伸過去運動場館服務品質研究的知識，彌補以往只從消費者觀點探討的侷限性，並且從不同的理論方法觀點，了解其服務品質屬性的分析歷程。包含場館的建築設計、交通動線與環境設備皆獲得較高的服務滿意，至於服務人員方面，則需 要改善與加強。如此一來，才能縮小廠商客戶與管理者的服務落差，提升服務流程品質， 作為運動場館經營管理業者改善其服務品質之策略依據。最後針對綜合體育館廠商客戶 之服務品質提供相關之管理意涵，包含注重廠商客戶之需求和適時調整服務作業流程。

Purpose: The purpose of this study is to explore business customer’s service quality attributes in sports center. Methods: By purposive sampling to select 81 business customers in Taipei Arena, SinJhuang Arena, Taipei International Convention Center and National Taiwan University Arena, we test service quality scale. And we adopt Kano two-dimensional model and performance of critical analysis (IPA) to analyze our data. Results: 1. Of 31 quality items, 19 were indifferent quality, 11 were one-dimensional quality, and 1 was questionable quality. 2. The majority of quality items can’t improve the quality perception of business customer, resulted in the gap between the manager and business customer. 3. In IPA performance matrix, the most quality items located on “Oversupply” and “Improve”. Conclusions: In this study, we combined attractive quality theory and IPA performance matrix to analyze the business customer service of sports. This study found that facility design, transportation, and environment all were better service satisfaction, but service employee was worse item through attractive quality theory and IPA performance matrix. Thus, in order to decrease the perception gap between the manager and business customer, one strategy is to improve service quality process. Finally, we discussed the theoretical and practical implications of our findings as well as future research directions.