重視保養的議題逐漸增加，市場需求大幅提升，行政院農業委員會2012年發表，我國化妝保養品之市場規模為新台幣1108.5億元，較前一年成長5.48%。嬰兒潮世代逐漸退休，高齡人口大增，高齡者將成為消費市場的重要客群。本研究探討不同涉入程度對消費者顧客價值之影響，以立意抽樣方式，調查1946～1964年出生，目前50~68歲的女性，以涉入程度分析女性嬰兒潮世代在保養品市場中追尋的顧客價值，問卷之有效回收率達92.76%。研究結果發現：一、人口統計變數中「教育程度」、「平均每次購買金額」及「平均月收入」在涉入程度達顯著差異;碩博士族群、購買金額高及月收入越高者，涉入程度越高。二、人口統計變數中「平均每次購買金額」、「平均月收入」在四項顧客價值為個人價值、流行價值、功能價值、情感價值時，皆達顯著差異；購買金額高及月收入高者較重視追尋顧客價值。三、不同涉入程度所追尋的顧客價值皆具有顯著差異；但高低涉入程度的消費者皆較重視「功能價值」。

In 2012, the Executive Council of Agriculture released a report on the country’s market size for cosmetic and skincare products. The report states that the market grew by 5.48% year-on-year to an estimated value of NT$110.85 billion dollar. This significant increase is an indication that the market gradually understands the importance of good skincare. As more and more baby boomers retire and the overall population becomes older, the increase in aging population is bound to have some influence on the country’s political scene, economy, and social development. They will become important consumers in the future market. This study investigates the effects on the varying degree of purchasing involvement to the customer values. The research adopts the purposive sampling method and the respondents are female, born during 1946-1964 and are currently 50-68 years old. As for the analysis, the involvement scale is used to analyze the respondents’ customer values. The effective return rate for this research is 96.31%. The study results indicate that significant differences exist (1) when comparing the varying degree of involvement with level of education, amount spent each time when purchasing skincare products, and monthly income; Master's population, high purchase price and the higher the income, the higher the degree of involvement. (2) when comparing customer values with demographic variables such as average purchase amount on each purchase, and average monthly income; the higher average purchase amount on each purchase and higher average monthly income greater emphasis pursue customer value, such as personal value, individualism, functional value, and emotional value (3) when comparing the varying degree of involvement with customer value factors; high involvement and low involvement emphasis on functional value.