由於現今的貨運業競爭日益趨烈，企業顧客對於運輸服務的要求逐漸提高，如何維持企業客戶的忠誠度與滿意度成為貨運業管理者所重視之問題。本研究之目的在以企業對企業的觀點，探討企業顧客認知的關係績效、服務品質與成本績效，對貨運公司滿意度與忠誠度的影響關係為何。本研究以使用國內汽車貨運公司為貨運服務的公司為研究對象，並透過郵寄問卷的方式蒐集資料。經由結構方程模式的分析，結果發現顧客的忠誠度受到滿意度之影響，而滿意度亦會受到服務品質與關係績效的影響，但成本績效則對滿意度沒有顯著影響關係。最後，針對研究結果進行管理意涵的討論，並提出後續研究建議。

Since the competition of the freight shipping industry is getting more and more challenging and the level of transportation service required by business customers is getting higher, it is an important issue for managers to know how to maintain the business customer’s loyalty and satisfaction. The purpose of this study is to explore the effects of service quality, relational performance and cost performance on business customer’s satisfaction and loyalty from the viewpoint of business-to-business. We took the business customers of freight shipping firms in Taiwan as our samples and collected the data via a mail questionnaire survey. After using structural equation modeling to test the theoretical model, the results showed that the business customer’s loyalty was influenced by their satisfaction. In addition, the relational performance and service quality had significant effects on satisfaction. However, the effect of cost performance on satisfaction was not statistically significant. Finally, this study discussed the managerial implications and made suggestions for future research.