近年來台灣的經濟持續衰退,反之,觀光產業被列為經濟發展的重點項目,以期望未來將能夠扮演龍頭的角色,提振整體經濟景氣。觀光休閒產業為當代現如今最重要的產業之一,飯店旅館業因此隨之蓬勃發展。在如此競爭的環境下,飯店業者在經營上應如何創造利潤,其經營模式與策略的建構更顯重要。本研究旨在探討台灣飯店業顧客價值的創造模式,將以哈佛教授Johnson (2010)提出的白地策略為基礎,透過訪問台灣創新飯店業者,將其多元豐富的飯店實務操作經驗系統化與模組化,據以提出具體可行的飯店服務價值創造模式與顧客價值主張評估工具,以供後續台灣飯店業者參考。本研究發現飯店業提供給顧客的核心價值在於「品質優良的產品(服務)」,高品質的產品與服務在售價上有助於提升利潤空間,並且結合會員共享的效益,本研究建議飯店業要有「完善的組織架構」與納入「會員共享」的趨勢。 In recent years, Taiwan’s economy has been in continuous recession. Hotel industry are expected to play a leading role in boosting overall economic development. Tourism and leisure industries are the most important project in modern times, in such a competitive environment, how hotel administer create profits, its management and strategy model are more important definitely. The purpose of this study is to explore customer value creating model in Taiwanese hotel industry, according to Mark Johnson proposed White Space from Harvard in 2010 as the basis for visiting Taiwan innovation hotel administer. Systematizes and modularizes hotel multiple experience, so as to put forward specific hotel service value creating model and customer value assessment tool for subsequent hotel industries. In the case of the hotel, this study found that hotel industry provides customers with a core value of good products (service), high quality products and service help to increase profits with good prices, and member sharing are built on the structure of organization.