本研究意在應用IPA分析服務品質，藉以探討全聯公司的服務品質與滿意度之關係，研究方法為重要度表現法(IPA)與多元迴歸分析方法，採取問卷調查方式、google表單蒐集資料。實證結果如下：PZB服務品質中的關懷性、保證性、有形性以及反應性顯著正向影響服務滿意度；其中以關懷性的影響力最大。在IPA分析中，落在優先改善象限的為服務人員盡力提供服務給顧客、有效處理客訴問題、以及重視顧客相關權益。本著80/20法則，本研究結果提供以下管理意涵：建議全聯企業應優先改善落在第二象限的服務屬性，也就是受訪者期待得到卻令他們失望的服務。

The purpose of this research is to use IPA method to analyze service quality, and to explore the relationship between service quality and satisfaction of PX Mart company. The research methods are the importance of performance method (IPA) and multiple regression analysis method. A questionnaire survey is applied and the google form is used to collect data. The empirical results are as follows: (1) the constructs of caring, guarantee, tangibility and reactivity in the PZB service quality model significantly affect service satisfaction; among them, caring has the greatest impact. (2) in the IPA analysis, the items falling in the priority improvement quadrant should be taken care first. They are: the service personnel should try their best to provide good services to customers, deal with customer complaints effectively, and pay attention to customer-related rights and interests. Based on the 80/20 rule, this study provides the following management implications: it is recommended that PX Mart company improve their service attributes as a first priority. That is the service that customers expect but disappoint them.