本研究主要研究為PZB品質缺口服務在智慧型手機產業的應用,以市場銷售利潤較高的廠商為目標,探討銷售利潤越高的廠商其品質服務缺口是否相對較小,所以透過顧客在接受智慧型手機以前,以及在使用智慧型手機之後,對該產品的認知是否有差異?這個差異和品牌有無關聯?或是產品的選擇只有客戶主觀的想法,而廠商的服務品質無足輕重。利用IT產業所使用的SAS70評量方法來進行研究,從智慧型手機廠商對顧客宣傳的內容中,配合SAS70的五大構面擬定問題,問卷分成兩個部分「顧客所期望的服務」與「顧客接受服務後的認知」,這之間的落差即為品質缺口,透過統計T檢定確認是否有服務缺口的存在,以及LSD檢定來確認廠商之間的品質缺口是否有差異。當從SAS70所擬定的問卷中,找出何者為品質缺口,有助於企業針對不同構面,可以在日後有改善的方向與目標,同時也能了解當企業在市場上受歡迎以及佔有程度越高時,其品質缺口是否相對較小。提供智慧型手機企業參考當想要提高收益時,減少服務缺口會是有效的方法。 In this study, PZB service quality gap applications in the smart phone industry. The company which have the higher sales profit is the target. Explore the higher sales profit company, its quality service gap are relatively small. So throught the customer before accepting smartphones, and after the use of smart phones, did they have different cognitive on the smartphones? Is the different association with brand? Is just customer subjective choice, not associated with the company?Use SAS70 to conduct research, which is IT industry are using. From smartphone vendors’ propaganda content ,act in concert with SAS70 five dimensions to develop questionnaire. Questionnaire is divided into two parts "customers expect service" and "customer service after receiving recognition." Between these two parts is the service quality gap. Use T test to confirm did the service quality gap real had. Use LSD test to confirm the service quality gap is different from each companys. When we find service quality gap, from the SAS70’s questionnaire. It’s can hlp company to know how to do and which is gold in different facets.And can let smartphone company to know. If they want to have higher sales they need reduce the service quality gaps.